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What documents support an Advance Payment Notification?
What documents support an Advance Payment Notification?
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Direct answer
SARS requires at least one evidentiary document when a registered importer submits a new Advance Payment Notification, or APN. Its current eFiling guide lists a purchase order, contract, pro-forma invoice, partial invoice, commercial invoice or other evidence. For each selected document, the importer records the document type, date and reference. If Other is selected, the importer must provide details, for example supplier email correspondence.
The supporting document should match the APN. It is not enough to upload a commercially real document if it relates to another supplier, payment, currency, shipment or entity. The purpose is to support the particular advance import payment that the importer is notifying to SARS.
What this means in practice
Build the APN evidence pack from the transaction record before opening eFiling. The person preparing it should be able to answer basic consistency questions: Who is the registered importer? Who is the supplier? What goods are to be imported? What amount and currency will be paid? Which authorised dealer will make the payment? Which document proves those facts?
The simplest document is often a supplier purchase order, contract, pro-forma invoice or commercial invoice that already aligns with the proposed payment. But it should still be checked for date, supplier name, importer name, description, currency and reference. A partial invoice may support a staged payment when it accurately reflects that payment. An Other document should be used carefully and explained precisely, rather than as a substitute for missing commercial evidence.
SARS says that at least one document is mandatory, not that one document always resolves every question. Keep the source record complete. Where the contract, invoice and payment instruction each add useful detail, retain all three in the internal file even if only the relevant evidence is uploaded on the APN screen.
Step-by-step
- Start with the proposed payment record. Confirm the registered importer, supplier, country of export, goods description, planned payment currency and estimated rand amount. If the commercial team cannot provide a coherent record, do not use eFiling to guess the data.
- Choose the best evidence type. SARS lists purchase order, contract, pro-forma invoice, partial invoice, commercial invoice and Other. Select the document that most directly supports the actual advance payment. Use the document's correct type rather than labelling every file as Other for convenience.
- Match the document to the APN fields. Compare supplier name, importer name, currency, amount, goods description and document reference to the proposed APN. Resolve differences before submission. A currency conversion or staged-payment difference should have a written explanation and appropriate supporting calculation.
- Record required document details. SARS's guide calls for the document type, date and reference. Capture these from the original document, not from a file name. If Other is selected, enter a concise, factual explanation of what it is and why it supports the payment.
- Check readability and file control. Use the original or a clear complete copy. SARS's guide states that uploaded documents must not exceed 5MB each. Check the live eFiling screen for its accepted file types and any current technical validation before uploading.
- Upload and confirm the result. SARS says a successful upload displays view and remove icons next to the document. Use the view control to ensure that the correct file was attached. If eFiling reports an upload error, do not assume the file was included. Correct the issue and confirm successful upload.
- Preserve the submitted version. Save the exact document, APN reference, selected evidence type, date, reference and upload confirmation in a restricted transaction folder. This makes later reconciliation possible if SARS, the authorised dealer or the finance team asks what was submitted.
- Keep evidence aligned through payment. If the supplier, amount, currency, goods, payer or payment plan changes, re-evaluate the APN before payment. SARS says an APN error must be amended only after confirming the related payment has not been transferred, and its current guidance sets timing limits for amendments.
Documents and records to keep
- Purchase order, contract, pro-forma invoice, partial invoice or commercial invoice selected for the APN.
- Supplier correspondence supporting the transaction, where Other evidence is genuinely needed.
- APN input sheet with importer Customs code, supplier, currency, estimated rand amount and country of export.
- The document type, date and reference entered in eFiling.
- Upload confirmation, APN reference and a read-only copy of the submitted evidence.
- Payment instruction, authorised-dealer confirmation and any APN amendment or cancellation record.
Important limits and exceptions
An evidentiary document supports the APN but does not prove the legal classification or value of the goods for all Customs purposes. It also does not replace an import declaration, permit, importer registration or the authorised dealer's own verification requirements.
Do not alter an invoice, contract or email to make it fit an APN. Correct commercial information through the appropriate supplier or internal process, then submit an APN that accurately reflects the transaction. Inconsistent records can create problems with SARS, the authorised dealer and later Customs clearance.
SARS's guide says an APN may include a Related BGA Reference where a bank-generated APN has been issued. That is a conditional field, not a number to invent. Only supply it where it applies to the transaction and can be verified.
When to get tailored advice
Get help where the available documents do not match the intended payment, the payment is split across shipments, the payer differs from the importer, a letter of credit is involved, or the goods contract has both product and service elements. Escalate before payment if evidence contains a material error, the authorised dealer asks for information that conflicts with the APN, or SARS requires further documents.