Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 47 of the Act47B.09 Passenger manifest |
| 47B.09 | Passenger manifest |
| (a) | [Rule 47B.09(a) deleted by section 9 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026] |
| (b) | A passenger manifest referred to in section 47B(4)(e)(iii) shall be submitted electronically through eFiling or another electronic communicative system administered by SARS, as may be applicable; and be in the format of a Comma Separated Values File or “CSV” file which must consist of the following record types per row: |
| (i) | a header record reflecting the following information: |
| (aa) | The ID type which must be indicated as “H”; |
| (bb) | the information type, which must be indicated as “Manifest”; |
| (cc) | a test indicator which must be indicated as “yes” or “no” (Y/N); |
| (dd) | the APT Reference Number indicated in numeric values; |
| (ee) | the APT return period indicated in numeric values describing century, year and month (CCYYMM); |
| (ff) | the flight number indicated in alphanumeric values; |
| (gg) | the submission date indicated in numeric values describing century, year, month and day (CCYYMMDD) |
| (hh) | the departure airport code indicated in alphanumeric values; |
| (ii) | the airport of arrival code indicated in alphanumeric values; |
| (jj) | the departure date and time indicating century, month, day and time (CCYYMMDD, 00:00); and |
| (kk) | the arrival date and time indicating century, year, month, day and time (CCYYMMDD, 00:00); |
| (ii) | a detail record in relation to air passenger tax reflecting the following information: |
| (aa) | The ID type which must be indicated as “D”; |
| (bb) | in relation to passengers, the following indicated in numeric values: |
| (A) | The total number of passengers boarded; |
| (B) | the number of infants not having a dedicated seat; |
| (C) | the number of international transit passengers; |
| (D) | the number of stretcher extra seats (STCR EXST) for passengers required to lie down for medical reasons; |
| (E) | the number of dutiable passengers; |
| (F) | the number of flight crew members; and |
| (G) | total number of chargeable passengers; |
| (cc) | the air passenger tax rate applicable to chargeable passengers; and |
| (dd) | the total air passenger tax amount payable; |
| (iii) | a detail record summary of all passengers (full PAX list), reflecting the following information: |
| (aa) | The ID type, which must be indicated as “P”; |
| (bb) | in relation to each passenger: |
| (A) | The customer name and surname; |
| (B) | the airport code of the airport departing from; |
| (C) | the airport code of the airport departing to; |
| (D) | the luggage weight; |
| (E) | the seat row and number; |
| (F) | accept YES/NO indicating whether the passenger was checked in; and |
| (G) | whether the passenger is allocated a seat in terms of a codeshare agreement with another airline, formatted as an alphanumeric value showing the flight number of the codeshare partner; |
| (cc) | incarriage from indicating the origin airport from which the passenger began their journey if they are in carriage through multiple segments; and |
| (dd) | Arrival time; and |
| (iv) | a trailer record reflecting— |
| (aa) | the ID type, which must be indicated as “T”; and |
| (bb) | the total number of passengers. |
| (c) | [Rule 47B.09(c) deleted by section 9 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026] |