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How do I amend or cancel an Advance Payment Notification?
How do I amend or cancel an Advance Payment Notification?
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Direct answer
You can use SARS eFiling to amend or cancel a submitted Advance Payment Notification, or APN, only if the authorised dealer has not yet paid the advance import payment to the foreign supplier. SARS says that once payment has been made, the APN may not be amended or cancelled.
Start by confirming the payment status with the authorised dealer. Then find the original APN in eFiling's Advance Payment Notification History, open the relevant reference and use the current Amend/Cancel option. Keep the original APN, the corrected commercial evidence and the final eFiling confirmation together.
What this means in practice
An APN is tied to a particular planned advance import payment. SARS's guide says registered importers use the APN process for advance import payments of R100,000 and above. That context matters because an amendment should correct the notification for the transaction, not create a record that conflicts with the supplier instruction, bank instruction or later import documentation.
The first question is not which button to press. It is whether the authorised dealer has already paid the supplier. Ask the dealer for a clear confirmation, record the time and reference, and do not assume that a payment is still pending merely because an internal purchase order has not been marked as paid. SARS makes the payment status the dividing line for whether eFiling permits amendment or cancellation.
If payment has not occurred, identify the APN by its SARS reference number and compare the information with the current transaction file. SARS says eFiling can pre-populate information and that the importer must verify it. Check the importer identity, supplier, currency, estimated rand amount, country of export, number of consignments, description and supporting evidence. A correction should be based on a traceable change, such as a revised pro-forma invoice or amended supplier instruction, rather than a guess.
Step-by-step
- Freeze the current record. Save the submitted APN, SARS reference, original invoice or purchase order, any bank instruction and relevant emails. Record the reason the change is needed.
- Confirm payment status. Obtain confirmation from the authorised dealer whether the advance payment has been made to the foreign supplier. If it has, do not attempt an amendment or cancellation. Escalate the transaction for the correct Customs, banking and tax advice.
- Use the correct eFiling portfolio. Log in under the importer or the authorised organisation portfolio. Select Customs, then Advance Payment Notification and Advance Payment Notification History. SARS's guide describes this as the place to view previously submitted APNs.
- Select the exact APN. Use the View link beside the relevant APN reference and compare the displayed details to the correction pack. Take care where similar supplier names, currencies or related transactions exist.
- Open the current amendment route. If payment has not been made, return to the history screen and select the Amend/Cancel Advance Payment option. Select the intended APN again. Do not use a fresh APN to imitate a correction.
- Choose the action that reflects the facts. For a cancellation, use the current cancellation submission. For an amendment, update only the fields that the changed evidence supports. SARS lists editable APN fields in its guide and validates information when the record is submitted.
- Resolve validation prompts. SARS says eFiling highlights missing or invalid information. Correct the record from the underlying evidence, not by entering placeholder values. Ensure that at least the supporting-document requirement remains satisfied.
- Save the outcome. Keep the amended or cancelled result, any new reference, screen confirmation and correspondence in the transaction file. Tell the authorised dealer and internal purchasing team what changed, without sending credentials or one-time codes.
Documents and records to keep
- Original APN, SARS reference and eFiling acknowledgement.
- Revised supplier invoice, contract, purchase order or other document explaining the change.
- Written authorised-dealer confirmation of whether payment was made.
- A short correction note showing the old information, the new information and approver.
- Amendment or cancellation confirmation and any SARS correspondence.
SARS's APN guide lists purchase orders, contracts, pro-forma invoices, partial invoices, commercial invoices and other supporting evidence as possible document types. Keep the document that actually supports the transaction, with a clear date and reference. If SARS requests further documents, follow that request exactly and keep a copy of what was uploaded.
Important limits and exceptions
This process does not undo a payment already made by the authorised dealer. SARS specifically says an APN may not be amended or cancelled after that payment. A paid transaction may require a different operational response, and the appropriate route depends on the actual payment, import declaration and foreign-exchange facts.
Do not treat a cancellation as proof that an import has been cancelled, that a supplier contract has ended or that no Customs declaration will be needed. Those are separate commercial and Customs questions. Likewise, an APN amendment does not decide tariff classification, valuation or duty.
Use the currently displayed eFiling process. SARS can change screen labels and validations. If the record is missing, already paid, locked, or inconsistent with the dealer's information, preserve evidence and seek help rather than repeatedly submitting different records.
When to get tailored advice
Get tailored Customs and foreign-exchange advice before acting where payment has already occurred, goods are already under Customs control, the value or supplier has materially changed, the transaction involves related parties, or the correction may affect an import declaration. Escalate promptly where an APN was submitted for the wrong importer or a bank instruction may be inconsistent with the APN.