Temporary Import of Firearms

In recent months it has been brought to my attention that many outfitters are saying that the new gun control law regarding the temporary import of firearms into South Africa by foreign clients is causing huge problems and in some case deterring clients from coming back to South Africa! I find this in most cases to be completely untrue, although I fully appreciate that in certain cases is can and does happen that the day does not run as smoothly as it should.

My take on the situation is as follows, I have had over 40 clients come through Johannesburg International so far in 2005, of the total 3 have had complaints, 1 was about a requested bribe, 2 were of rude staff. As for the balance there have been NO complaints of any consequence and many have been very complimentary about what has been happening. Now I ask why is this the case with some and not all, well I have asked numerous questions of the people working in the office at the airport and have spent some time watching what transpires.

Much of the delay that is caused is a result of clients not conforming with the documentation required or not incomplete documentation.

Required is the following:

1 Passport ( tell the client to have a photocopy that has been certified, with him)
2 Return tickets to country of origin.
3 Proof of ownership ( In the case of US citizens a 4457 certificate that they can obtain from their home town police station, on this they fill in all their gun information. In the case of British citizens a firearms certificate will suffice. Other nations all have some form to prove that they are indeed the owner of the guns.)
4 SAP 520 form that is completed in the necessary blocks. The client must NOT sign this document at home but in the presence of the police officer at the airport. Complete this document in BLACK ink.
5 Letter of invitation from the outfitter, ensuring the outfitters permit number is on the invitation.

Now this is what the client needs to have with him/her. I will tell you that many DO NOT have this information, many that do have not completed the forms correctly, many do not use BLACK ink. Certain outfitters are still not giving their clients the letter of invitation. If the paperwork is correct you are 99% of the way there.

Now something which I feel is the biggest problem in the entire picture and that is the negativity created by outfitters/professional hunters and in the end, agents of the hunting and travel variety. We are making such an issue of this law that it rubs off on all concerned, agents are now creating a monster by telling clients that they will do all the paperwork etc for a fee of anything starting around $100-00 per client. They are doing something that is totally unnecessary, the client can do exactly the same for NO charge what so ever! All that has to happen is the outfitter needs to get ALL the info to the client which is only the letter of invite from himself and help the client obtain the SAP 520 form. Now whilst I appreciate the fact that the agents offer this service, it is often done by telling clients of the "horrors" of getting guns through SA. Whilst things have definitely changed from the old system, the new one is not as draconian as it sounds and quite frankly a mountain is being made from a mole hill at the detriment of our industry. No, you cannot bring in two rifles of the same calibre under one clients name, so what, in all honesty how many clients have we had do that? Shotguns are a different situation, one can get prior permission to bring in a pair of guns if so required. Automatic rifles are totally disallowed (thank goodness, they are a safety hazard as are semis) When all is said and done what is the big deal? Try getting into Europe with a gun just to hunt, I can assure you there is still paperwork involved, much of it you need back from the country of destination prior to entry! We do not have this problem.

It takes time, this I agree with. There are certain flights that need more staffing on the day, the hours spent waiting are caused by the lack of the aforementioned and many self inflicted problems, the latter being very common, I know as I have been there and watched!!

If we are more positive about the changes then so too the clients will feel more relaxed about it. We need to accept that things are changing in this world and no, it will not always suit us but it does not stop us from running our businesses. Realize that gone are the days of "book, pick-up and hunt". As outfitters we face many challenges ahead and this gun law is but one! It is not going to change, so we can continue to whine, or we can do something about it and overcome the issue. We are not Namibia, Zambia, Tanzania or Zimbabwe we are streets ahead of all those countries, for which I am grateful but unfortunately as one becomes more "first world" so too the tendency for beurocracy is to become far more pronounced, live with it!!

Unfortunately these laws do not stop the criminal element at all and we pay the price of what we do! However when Governments look at controlling sectors of this description we are an ideal place to start. They know exactly who is in SA from a hunting perspective, with what firearms and where and who are they with. As a professional body, is this really a bad thing? I do not think so, it can aid us in the future and show that our industry does co-operate and is becoming far more aware of the changes. The bottom line is that it is a slight inconvenience but it has not made any difference to what we do or how we do it. Travelling to the US these days is a far cry from pre 9/11 trips, do we shout and scream when we stand in queues a mile long, have to check in hours earlier to catch a local flight, be frisked by security with attitude, sometimes have to undress for them? No, we just swallow and get on with it because that is the way it is. So too should visitors to our shores, as the gates to South Africa are far more pleasant to get through than visiting other nations!

To the clients that have had legitimate complaints, we will always strive to correct the injustice and it is never acceptable but they too must also be made to know that they are a very small minority let us not tar the entire system with the same filthy brush, as this would too be unfair to those that do try and work with us in these up and down times.

As for the rest of the season, check that your clients have all they need and let them know they are not entering the gates of hell, let them be patient and think of the wonderful safari in this wonderful country that awaits them!

Happy hunting

Paul Stones


Value Added Tax Act, 1991 ('VAT Act'):

LEGISLATION:

Section 11(2)(l)(ii)(aa) determines that where, a supply of services would be charged with tax at the rate referred to in section 7(1), such supply of services shall, be charged with tax at the rate of zero per cent where the services are supplied to a person who is not a resident of the Republic, not being services which are supplied directly in connection with movable property (excluding debt securities, equity securities or participatory securities) situated inside the Republic at the time the services are rendered, except movable property which is exported to the said person subsequent to the supply of such services;
APPLICATION OF THE LAW:

VAT Ruling: 423
Scenario

A foreign hunter visits the Republic for a hunting expedition. Once he has hunted an animal, the animal is delivered to a taxidermist (vendor), who either -

" Mounts the animal/ trophy as a finished product ; or " Prepares a so-called "dip and pack" shipment, to be further processed by another taxidermist abroad.

Question
What VAT rate is applicable on the services supplied?

Answer
he supply of goods (being movable goods) in terms of a sale or installment credit agreement are in terms of the provisions of section 11(1)(a) subject to VAT at the zero rate, if the supplier has exported the goods in the circumstances contemplated in paragraph (a), (b) or (c) of the definition of "exported" in section 1.

The view is held that where the taxidermist mounts the trophy into the final product, the total amount charged by the taxidermists shall be subject to VAT at the zero rate in terms of the provisions of section 11(2)(l)((ii)(aa). The reason is that the services are in connection with movable property which is going to be exported subsequent to the supply of such services. It is important to take note that the provisions of this section will only apply if the final product (trophy or "dip and pack" parcel) is exported. If some of the taxidermist fee for preparation is for a portion of the animal that is not exported, then the standard rate must be applied for this part.

Other services (e.g the salting, drying and disinfection of the skin) supplied by the taxidermist, that are required to ensure that the trophy does not undergo decay before it is properly preserved and/or mounted, will also be subject to VAT at the zero rate in terms of the provisions of section 11(2)(l)(ii)(aa). It is also confirmed that any other services e.g the "dip and pack" in order to send the 'product' abroad to be mounted by a taxidermist will be subject to VAT at the zero rate.
Updated: 28/8/3 - 3 February 2004
Extract from VAT Practice Note No 13 of 1994:

3.1.1 If a trophy is consigned by a taxidermist to a recipient at an address in an export country as evidenced by documentary proof acceptable to the Commissioner, then the total amount charged by the taxidermist for mounting the trophy shall be apportioned as follows for VAT purposes:

(a) The manufacture of the trophy into the final mounted product shall be deemed to constitute 70% 100% of the total amount charged by the taxidermist and shall be subject to VAT at the zero rate; and

(b) Services supplied in connection with the raw preparation shall be deemed to constitute 30% of the total amount charged by the taxidermist and shall be subject to VAT at the standard rate.

3.1.2 If the taxidermist supplies only the service of raw preparation and/or tanning of flat skins, the full cost of such service is subject to VAT at the standard rate, zero rate, as is the case where the raw preparation is supplied by the professional hunter (see paragraph 2.3.1).

Where a tax invoice is issued at a zero rate, then the invoice need not be issued in RSA currency, but can be in any foreign currency. The exchange rate is fixed as on the date of the invoice, irrespective of when payment is received, as determined by the provisos to ss20(4)/(5).


SOUTH AFRICAN POLICE SERVICESUID-AFRIKAANSE POLISIEDIENS

STEP BY STEP PROCEDURE TO FOLLOW WHEN TEMPORARILY IMPORTING FIREARMS INTO SOUTH AFRICA TROUGH JOHANNESBURG INTERNATIONAL AIRPORT.

FIREARM OFFICE, JHB INT AIRPORT

2005-07-21





A. ALL FOREIGN HUNTERS HUNTING IN SOUTH AFRICA
B. ALL SOUTH AFRICAN OUTFITTERS AND PH's
C. PHASA

STEP BY STEP PROCEDURE TO FOLLOW WHEN TEMPORARILY IMPORTING FIREARMS INTO SOUTH AFRICA TROUGH JOHANNESBURG INTERNATIONAL AIRPORT.

A
1. Disembark from the aircraft and clear Immigration at the correct
terminal.

2. Collect your luggage from the luggage carrousel.

3. Passengers arriving in terminal A2 (SAA and partner airlines)
proceed to the Securicor luggage cage across from carrousel one,
Passengers arriving in terminal A1 (Foreign airlines) proceed to your airline desk to claim your rifle case.

Show your passport and luggage tag to claim your rifle case. You will be required to sign in Securicor's register that you received your rifle case.

THIS SERVICE IS FREE OF CHARGE. YOU DO NOT HAVE TO PAY ANY
AIRLINE OR SECURITY PERSONNEL FOR THIS SERVICE.

5. Proceed to the South African Police Service Firearm office in
Terminal A2 across from carrousel one. Passengers arriving in terminal A1 will be escorted to the Firearm office by an airline ground staff or airline security member.

6. At the SAPS Firearm office you will be required to produce the
following documents:
* A completed SAPS 520 application form. (The following
sections of the SAPS520 must be completed; E1 to
E25.4, G1 to G9.2, I1 to I4.4 and J1 to J4. The SAPS520 must be completed in black ink
* Passport
* Firearm licence from country of residence. ( USA citizens a form 4457)
* Proof of export of firearms from country of residence. (This is to proof that your firearms have been legally exported from your country of residence, if your country does not have an official export permit we require a letter from a government agency from your country of residence stating this. USA citizens a form 4457).
* Return airline ticket
* Invitation letter from your outfitter (this letter must be
on your outfitters official letterhead and must
include:
1) the name of the person being invited,
2) the duration of the hunter's stay,
3) the physical address and tel. no of the farm where the hunt will take place,
4) the type off animals that will be hunted,
5) the recommended calibers required to hunt these animals,
6) the outfitters licence number and the province he is licenced in).

7. You will be asked to enter the firearm office.

* Your documents will be inspected. (If your documentation is not in order, you will be asked to rectify it and to join the back of the line.)
* Your firearms and ammunition will be inspected.
* You will then be asked to wait outside the office while your application is being processed.

8. The following firearms and ammunition will not be allowed to enter South Africa:
* Any automatic or semiautomatic firearms,
* More than one firearm per caliber per person,
* More than 200 rounds of ammunition per person per firearm,
* Any pistol or revolver.

Reasons why your application will not be approved:
* If you have any of the abovementioned firearms and/or
ammunition,
* If any of the supporting documents as required in #6 cannot be produced,
* If you are less than 21 years of age,
* your application for a temporary import permit will be
refused and your firearms and ammunition will be
confiscated and will only be handed back to you when you depart back to your
country of residence.

9. When your application has been processed and your permit has been issued you will be called back into the office where you will sign for the permit. Remember this process can take up to four hours during peak times. Ensure that you have enough time if you have to take a connecting flight.

10. THE ISSUING OF THE TEMPORARY IMPORT PERMITS FREE OF CHARGE. DO NOT TIP OR PAY ANY POLICE OFFICER FOR THIS SERVICE.

11. After you have received your temporary import permit you proceed to the red channel at customs. Declare your firearm at customs and show them your temporary import permit. Proceed past customs to the arrival hall.

12. If your outfitter meets you at Johannesburg International Airport, good, you can relax. If you have a connecting flight, you still have more work to do.

13. If you want to use a porter take note of the following:
* You do not have to use a porter.
* Official porters are dressed in orange overalls and they
have a permit with their names on it.
* Porters are not allowed to handle or push the luggage
trolley with your rifle case.
* The suggested price for porters is five Rand per bag and
they may only be paid in South African Rand.

14. If you have a domestic connecting flight you have to do the
following:
* Exit the international terminal building.
* Turn left. The domestic terminal is about 500 meters away on your left-hand side.
* At the domestic terminal, go to the second floor. This is
domestic departures. Check in for your domestic flight.
* Your rifle case will be tagged and you will be required to
take it to the airline security desk that is situated just before the security checkpoint.
* The airline security will check the serial no of your
firearms and your temporary import permit. THIS SERVICE IS FREE OF CHARGE. YOU DO NOT HAVE TO PAY ANY AIRLINE OR SECURITY PERSONNEL FOR THIS SERVICE, EXCEPT IF YOU HAVE A HANDGUN. THE AIRLINES CHARGE A R100 HANDLING FEE FOR HANDGUNS. INSIST ON A RECEIPT FOR THIS PAYMENT.
Keep your import permit in your possession.
* Your firearm will be placed on the aircraft by the airline
security.
* Collect your firearm from the airline security desk at your
domestic destination.

15. If you have an international connecting flight you have to do the following:
* Use the elevator to go up to the international departure
hall.
* Check in for your international flight.
* Your rifle case will be tagged and you will be required to
take it to the airline security desk that is situated just before the security checkpoint.
* The airline security will check the serial no of your
firearms and your temporary import permit.

THIS SERVICE IS FREE OF CHARGE. YOU DO NOT HAVE TO PAY ANY AIRLINE OR SECURITY PERSONNEL FOR THIS SERVICE, EXCEPT IF YOU HAVE A import permit in your possession as
it will be required for inspection on your transit flight back to your country of residence.
* Your firearm will be placed on the aircraft by the airline
security.

16. Enjoy your hunting.
* The temporary import permit serves as your firearm licence in South Africa and enable you to buy ammunition in South Africa for the calibers noted on the permit.
* At all times while you are in possession of your firearms,
you must have the temporary import permit on your person.
* When you are not using the firearms, it must be locked in a safe.

17. On your final departure from South Africa you have to do the
following:
* Check in for your international flight.
* Your rifle case will be tagged and you will be required to
take it to the airline security desk that is situated just before the security checkpoint.
* The airline security will check the serial no of your firearms and your temporary import permit. THIS SERVICE IS FREE OF CHARGE. YOU DO NOT HAVE TO PAY ANY AIRLINE OR SECURITY PERSONNEL FOR THIS SERVICE, EXCEPT IF YOU HAVE A HANDGUN. THE AIRLINES CHARGE A R100 HANDLING FEE FOR HANDGUNS. INSIST ON A RECEIPT FOR THIS PAYMENT.
* On your final departure from South Africa the temporary
import permit must be handed back when you check in your rifle case.

18. If anybody involved in the above-mentioned process ask you for money that person is trying to get a bribe from you. That is a criminal offence. Every person involved in this process is in possession of an ACSA access card with his/her name and photograph. If a person asks you for a bribe ask them for their ACSA permit and make a note of their name.

Report it immediately to the South African Police Service. If it is a South African Police Service member that asks for money, report in immediately or as soon as possible to the Client Service Center in the multi storey parking area or any other SA Police Station. If any SA Police Service member refuses to take down your complaint or do not give you a case reference no contact the SAPS commander at Jhb Int Airport Director BM Zuma at 0827789639 or Superintendent SB Mhlangu at 0835894220

HUNTING ONE HOUR FROM CAPE TOWN
http://www.kapstadt.de/lemberg

One note, the U.S. form 4457 comes only from the customs offices, not from police stations.

I never had to have a "certified" copy of my passport in June. I just had a photocopy and everything went fine. I wouldn't know how to get a "certified" copy of a passport anyway and I do not know of anyone who does.

quote:

Originally posted by Use Enough Gun:
I never had to have a "certified" copy of my passport in June. I just had a photocopy and everything went fine. I wouldn't know how to get a "certified" copy of a passport anyway and I do not know of anyone who does.

One would present his/her original passport and the copy to a notary and have it notarized (stamped).
Dave

quote:

Originally posted by loboga:
One note, the U.S. form 4457 comes only from the customs offices, not from police stations.

You beat me to it, Loboga!

In the USA the form 4457 comes from your local US Customs office! There is no charge for it, and not only your rifles, but your bynocs, and cameras can be listed as well, though I don't reccomed it! I get one, with only the firearms that I'm bringing in listed, and another with my cameras, and Bynocs ! The reason for this is, some countries like RSA for example have come to think of the Form 4457 as a gun permit from the USA, which it isn't, but they treat it as one. It is jusst simply more effecient to list only the firarms on one so it doesn't cause confusion at the port of entry in Africa. This form is only so you may legally bring your rifles back into the USA, and nothing more. The information on the form 4457 is not recorded by Customs, and the form is good for life!

All paper work should be filled out intirely, and properly, before you get to African customs, and all of it in your hand when you get on line, not tucked away in your bag some place. Life will be considerably easier, I assure you!

Sunshine,
Sounds like you do a good job prepairing your clients for the trip. The problem is that not all people show up in JNB with the proper paperwork. This causes a slowdown and creates problems for people who are prepaired. Is this a problem with SA...maybe not however I still got stuck in line for over 2 HRS waiting to get permits in JNB. One guy working he desk is not enough to keep the line moving. Then to top it all off, I got shit while leaving becaues the guy who gave me the permit never put the Number on the form! It was my fault and there were going to make me go down below and get a new permit issued. After a little small talk they let me go. I would not say the sustem is a disaster however it is far from efficient. Reality is some people are going to stay away from SA unless they get their act together.

Beg to differ slightly from the Sunny report from Sunshine (pun intended). In May, I showed up with all my ducks in a line. I had all of my paperwork filled out in advance correctly. It still took me three hours and forty five minutes to get my permit. The reality is that I had my act together, but am staying away from South Africa because I can't see any reason for this bureaucratic inefficiency. When the government of South Africa comes to the realization that they are losing money because of this stupidity, they will change their policy. That is of course unless it is their intention to kill sport hunting in their country. Count me as one who will be hunting in Namibia next year, not South Africa.

Sunshine:

quote:

Extract from VAT Practice Note No 13 of 1994:

3.1.1 If a trophy is consigned by a taxidermist to a recipient at an address in an export country as evidenced by documentary proof acceptable to the Commissioner, then the total amount charged by the taxidermist for mounting the trophy shall be apportioned as follows for VAT purposes:

(a) The manufacture of the trophy into the final mounted product shall be deemed to constitute 70% 100% of the total amount charged by the taxidermist and shall be subject to VAT at the zero rate; and

(b) Services supplied in connection with the raw preparation shall be deemed to constitute 30% of the total amount charged by the taxidermist and shall be subject to VAT at the standard rate.

3.1.2 If the taxidermist supplies only the service of raw preparation and/or tanning of flat skins, the full cost of such service is subject to VAT at the standard rate, zero rate, as is the case where the raw preparation is supplied by the professional hunter (see paragraph 2.3.1).

The full point 3 (with reference to Taxidermists) of VAT Practice Note: No 13 is no longer applicable.

Suggest you contact Commissioner of the SARS, A Van Heerden, Private Bag X923, Pretoria, 0001,
Tel. (012) 422-4000, for the latest correct information.

I beg to differ with sunshine. I had all my documentation done, and done in black ink. All my documents together. It took less than 10 minutes for the officials to check my guns and documents. Unfortunately that was after waiting for two hours . Then I had an additional half hour wait for the officials to give me the permits necessary for me to process through customs. 2 and a half hours just so I could spend the night in Joberg before moving on to Zim and Botswana.
Not only will I refrain from hunting in South Africa while the current system is in place, I will refuse to overnight.
I cleared my guns into three countries this time, and the only one that was a problem was SA.

Sunshine,
You are rolling over and widdling like a puppy that wants the big dog to be nice to him. As with the previous posters, I had all my paperwork in black ink and in order. I wasn't even allowed to get in line until I had my dufflebag even though the gun case was right there in front of me. My correctly completed SAPS form was disallowed and I had to start all over again with the same dumbass form in black ballpoint instead of black type. Ignorant! Then, as was stated, it only took 10 minutes to get through the process once it began but I had to stand in line for 4 hours while the SAPS leisurely went through everyone ahead of me including some idiot who was trying to bring in 1000 rounds of centerfire. They didn't take him out of line but made everyone behind him wait. The problem isn't the law, it's the law officers! I will hunt RSA again, but won't fly SAA so that I can be alone at the office when I arrive!

Suinshine

That is an exceptional report, thank you kindly

A large part of the problem are hunters that DONT SEEM to get the paper work done 100% correct ( chapter and verse ) so to speak, unfortunately we will never solve that problem as human nature dictates there will always be some that think they know it all and just run off to Africa blindly /// AND remember the vst majority of hunters going to AFRICA DONT belong to AR so it is left to their booing consultants or travel agents to keep them updated ..

So essentially I cant see the DELAY problem (ever being solved) as when travelling on SAA being the only airline whom fly direct to SA and sometimes with 70+ hunters arriving on a single flight // Even if 50% of those hunters have correct paper work there will still be delays unless someone vets the paper work on the actual flight and those with correct paper work go to a separate line up

Peter

I went to RSA via SAA to Joburg in June 2005. Used a "meet and greet" service, and was out of the airport in the PH's vehicle in about 30 minutes total time. The new law went into effect July 1, 2005. From what I have been told about the new procedure, I won't go back to RSA if I have to stand in a long line after flying 14 hours. On my trip to Tanzania this year the only hassle we had was with export permits and NW airlines personell when leaving. Getting in was a snap. The other problems we had were short-lived. I agree that RSA is cutting its own throat with this "new" permit procedure.

The happy hunting part at the bottom sunk in, but the rest may be more than I want to deal with. I really like to hunt.........but not that much, Namibia via Euro or I think I remember my way back to Alaska is sounding better and better. Its to the point the requirements are not more than we can deal with, just more than most of us want to deal with, or at least me.

quote:

Required is the following:
1 Passport ( tell the client to have a photocopy that has been certified, with him)
2 Return tickets to country of origin.
3 Proof of ownership ( In the case of US citizens a 4457 certificate that they can obtain from their home town police station, on this they fill in all their gun information. In the case of British citizens a firearms certificate will suffice. Other nations all have some form to prove that they are indeed the owner of the guns.)
4 SAP 520 form that is completed in the necessary blocks. The client must NOT sign this document at home but in the presence of the police officer at the airport. Complete this document in BLACK ink.
5 Letter of invitation from the outfitter, ensuring the outfitters permit number is on the invitation.

Now this is what the client needs to have with him/her. I will tell you that many DO NOT have this information, many that do have not completed the forms correctly, many do not use BLACK ink. Certain outfitters are still not giving their clients the letter of invitation. If the paperwork is correct you are 99% of the way there.

Now something which I feel is the biggest problem in the entire picture and that is the negativity created by outfitters/professional hunters and in the end, agents of the hunting and travel variety. We are making such an issue of this law that it rubs off on all concerned, agents are now creating a monster by telling clients that they will do all the paperwork etc for a fee of anything starting around $100-00 per client. They are doing something that is totally unnecessary, the client can do exactly the same for NO charge what so ever! All that has to happen is the outfitter needs to get ALL the info to the client which is only the letter of invite from himself and help the client obtain the SAP 520 form. Now whilst I appreciate the fact that the agents offer this service, it is often done by telling clients of the "horrors" of getting guns through SA. Whilst things have definitely changed from the old system, the new one is not as draconian as it sounds and quite frankly a mountain is being made from a mole hill at the detriment of our industry. No, you cannot bring in two rifles of the same calibre under one clients name, so what, in all honesty how many clients have we had do that? Shotguns are a different situation, one can get prior permission to bring in a pair of guns if so required. Automatic rifles are totally disallowed (thank goodness, they are a safety hazard as are semis) When all is said and done what is the big deal? Try getting into Europe with a gun just to hunt, I can assure you there is still paperwork involved, much of it you need back from the country of destination prior to entry! We do not have this problem.

It takes time, this I agree with. There are certain flights that need more staffing on the day, the hours spent waiting are caused by the lack of the aforementioned and many self inflicted problems, the latter being very common, I know as I have been there and watched!!

If we are more positive about the changes then so too the clients will feel more relaxed about it. We need to accept that things are changing in this world and no, it will not always suit us but it does not stop us from running our businesses. Realize that gone are the days of "book, pick-up and hunt". As outfitters we face many challenges ahead and this gun law is but one! It is not going to change, so we can continue to whine, or we can do something about it and overcome the issue. We are not Namibia, Zambia, Tanzania or Zimbabwe we are streets ahead of all those countries, for which I am grateful but unfortunately as one becomes more "first world" so too the tendency for beurocracy is to become far more pronounced, live with it!!

Unfortunately these laws do not stop the criminal element at all and we pay the price of what we do! However when Governments look at controlling sectors of this description we are an ideal place to start. They know exactly who is in SA from a hunting perspective, with what firearms and where and who are they with. As a professional body, is this really a bad thing? I do not think so, it can aid us in the future and show that our industry does co-operate and is becoming far more aware of the changes. The bottom line is that it is a slight inconvenience but it has not made any difference to what we do or how we do it. Travelling to the US these days is a far cry from pre 9/11 trips, do we shout and scream when we stand in queues a mile long, have to check in hours earlier to catch a local flight, be frisked by security with attitude, sometimes have to undress for them? No, we just swallow and get on with it because that is the way it is. So too should visitors to our shores, as the gates to South Africa are far more pleasant to get through than visiting other nations!

To the clients that have had legitimate complaints, we will always strive to correct the injustice and it is never acceptable but they too must also be made to know that they are a very small minority let us not tar the entire system with the same filthy brush, as this would too be unfair to those that do try and work with us in these up and down times.

As for the rest of the season, check that your clients have all they need and let them know they are not entering the gates of hell, let them be patient and think of the wonderful safari in this wonderful country that awaits them!

Happy hunting

Paul Stones


Value Added Tax Act, 1991 ('VAT Act'):

LEGISLATION:

Section 11(2)(l)(ii)(aa) determines that where, a supply of services would be charged with tax at the rate referred to in section 7(1), such supply of services shall, be charged with tax at the rate of zero per cent where the services are supplied to a person who is not a resident of the Republic, not being services which are supplied directly in connection with movable property (excluding debt securities, equity securities or participatory securities) situated inside the Republic at the time the services are rendered, except movable property which is exported to the said person subsequent to the supply of such services;
APPLICATION OF THE LAW:

VAT Ruling: 423
Scenario

A foreign hunter visits the Republic for a hunting expedition. Once he has hunted an animal, the animal is delivered to a taxidermist (vendor), who either -

" Mounts the animal/ trophy as a finished product ; or " Prepares a so-called "dip and pack" shipment, to be further processed by another taxidermist abroad.

Question
What VAT rate is applicable on the services supplied?

Answer
he supply of goods (being movable goods) in terms of a sale or installment credit agreement are in terms of the provisions of section 11(1)(a) subject to VAT at the zero rate, if the supplier has exported the goods in the circumstances contemplated in paragraph (a), (b) or (c) of the definition of "exported" in section 1.

The view is held that where the taxidermist mounts the trophy into the final product, the total amount charged by the taxidermists shall be subject to VAT at the zero rate in terms of the provisions of section 11(2)(l)((ii)(aa). The reason is that the services are in connection with movable property which is going to be exported subsequent to the supply of such services. It is important to take note that the provisions of this section will only apply if the final product (trophy or "dip and pack" parcel) is exported. If some of the taxidermist fee for preparation is for a portion of the animal that is not exported, then the standard rate must be applied for this part.

Other services (e.g the salting, drying and disinfection of the skin) supplied by the taxidermist, that are required to ensure that the trophy does not undergo decay before it is properly preserved and/or mounted, will also be subject to VAT at the zero rate in terms of the provisions of section 11(2)(l)(ii)(aa). It is also confirmed that any other services e.g the "dip and pack" in order to send the 'product' abroad to be mounted by a taxidermist will be subject to VAT at the zero rate.
Updated: 28/8/3 - 3 February 2004
Extract from VAT Practice Note No 13 of 1994:

3.1.1 If a trophy is consigned by a taxidermist to a recipient at an address in an export country as evidenced by documentary proof acceptable to the Commissioner, then the total amount charged by the taxidermist for mounting the trophy shall be apportioned as follows for VAT purposes:

(a) The manufacture of the trophy into the final mounted product shall be deemed to constitute 70% 100% of the total amount charged by the taxidermist and shall be subject to VAT at the zero rate; and

(b) Services supplied in connection with the raw preparation shall be deemed to constitute 30% of the total amount charged by the taxidermist and shall be subject to VAT at the standard rate.

3.1.2 If the taxidermist supplies only the service of raw preparation and/or tanning of flat skins, the full cost of such service is subject to VAT at the standard rate, zero rate, as is the case where the raw preparation is supplied by the professional hunter (see paragraph 2.3.1).

Where a tax invoice is issued at a zero rate, then the invoice need not be issued in RSA currency, but can be in any foreign currency. The exchange rate is fixed as on the date of the invoice, irrespective of when payment is received, as determined by the provisos to ss20(4)/(5).


SOUTH AFRICAN POLICE SERVICESUID-AFRIKAANSE POLISIEDIENS

STEP BY STEP PROCEDURE TO FOLLOW WHEN TEMPORARILY IMPORTING FIREARMS INTO SOUTH AFRICA TROUGH JOHANNESBURG INTERNATIONAL AIRPORT.

FIREARM OFFICE, JHB INT AIRPORT

2005-07-21



A. ALL FOREIGN HUNTERS HUNTING IN SOUTH AFRICA
B. ALL SOUTH AFRICAN OUTFITTERS AND PH's
C. PHASA

STEP BY STEP PROCEDURE TO FOLLOW WHEN TEMPORARILY IMPORTING FIREARMS INTO SOUTH AFRICA TROUGH JOHANNESBURG INTERNATIONAL AIRPORT.

A
1. Disembark from the aircraft and clear Immigration at the correct
terminal.

2. Collect your luggage from the luggage carrousel.

3. Passengers arriving in terminal A2 (SAA and partner airlines)
proceed to the Securicor luggage cage across from carrousel one,
Passengers arriving in terminal A1 (Foreign airlines) proceed to your airline desk to claim your rifle case.

Show your passport and luggage tag to claim your rifle case. You will be required to sign in Securicor's register that you received your rifle case.

THIS SERVICE IS FREE OF CHARGE. YOU DO NOT HAVE TO PAY ANY
AIRLINE OR SECURITY PERSONNEL FOR THIS SERVICE.

5. Proceed to the South African Police Service Firearm office in
Terminal A2 across from carrousel one. Passengers arriving in terminal A1 will be escorted to the Firearm office by an airline ground staff or airline security member.

6. At the SAPS Firearm office you will be required to produce the
following documents:
* A completed SAPS 520 application form. (The following
sections of the SAPS520 must be completed; E1 to
E25.4, G1 to G9.2, I1 to I4.4 and J1 to J4. The SAPS520 must be completed in black ink
* Passport
* Firearm licence from country of residence. ( USA citizens a form 4457)
* Proof of export of firearms from country of residence. (This is to proof that your firearms have been legally exported from your country of residence, if your country does not have an official export permit we require a letter from a government agency from your country of residence stating this. USA citizens a form 4457).
* Return airline ticket
* Invitation letter from your outfitter (this letter must be
on your outfitters official letterhead and must
include:
1) the name of the person being invited,
2) the duration of the hunter's stay,
3) the physical address and tel. no of the farm where the hunt will take place,
4) the type off animals that will be hunted,
5) the recommended calibers required to hunt these animals,
6) the outfitters licence number and the province he is licenced in).

7. You will be asked to enter the firearm office.

* Your documents will be inspected. (If your documentation is not in order, you will be asked to rectify it and to join the back of the line.)
* Your firearms and ammunition will be inspected.
* You will then be asked to wait outside the office while your application is being processed.

8. The following firearms and ammunition will not be allowed to enter South Africa:
* Any automatic or semiautomatic firearms,
* More than one firearm per caliber per person,
* More than 200 rounds of ammunition per person per firearm,
* Any pistol or revolver.

Reasons why your application will not be approved:
* If you have any of the abovementioned firearms and/or
ammunition,
* If any of the supporting documents as required in #6 cannot be produced,
* If you are less than 21 years of age,
* your application for a temporary import permit will be
refused and your firearms and ammunition will be
confiscated and will only be handed back to you when you depart back to your
country of residence.

9. When your application has been processed and your permit has been issued you will be called back into the office where you will sign for the permit. Remember this process can take up to four hours during peak times. Ensure that you have enough time if you have to take a connecting flight.

10. THE ISSUING OF THE TEMPORARY IMPORT PERMITS FREE OF CHARGE. DO NOT TIP OR PAY ANY POLICE OFFICER FOR THIS SERVICE.

11. After you have received your temporary import permit you proceed to the red channel at customs. Declare your firearm at customs and show them your temporary import permit. Proceed past customs to the arrival hall.

12. If your outfitter meets you at Johannesburg International Airport, good, you can relax. If you have a connecting flight, you still have more work to do.

13. If you want to use a porter take note of the following:
* You do not have to use a porter.
* Official porters are dressed in orange overalls and they
have a permit with their names on it.
* Porters are not allowed to handle or push the luggage
trolley with your rifle case.
* The suggested price for porters is five Rand per bag and
they may only be paid in South African Rand.

14. If you have a domestic connecting flight you have to do the
following:
* Exit the international terminal building.
* Turn left. The domestic terminal is about 500 meters away on your left-hand side.
* At the domestic terminal, go to the second floor. This is
domestic departures. Check in for your domestic flight.
* Your rifle case will be tagged and you will be required to
take it to the airline security desk that is situated just before the security checkpoint.
* The airline security will check the serial no of your
firearms and your temporary import permit. THIS SERVICE IS FREE OF CHARGE. YOU DO NOT HAVE TO PAY ANY AIRLINE OR SECURITY PERSONNEL FOR THIS SERVICE, EXCEPT IF YOU HAVE A HANDGUN. THE AIRLINES CHARGE A R100 HANDLING FEE FOR HANDGUNS. INSIST ON A RECEIPT FOR THIS PAYMENT.
Keep your import permit in your possession.
* Your firearm will be placed on the aircraft by the airline
security.
* Collect your firearm from the airline security desk at your
domestic destination.

15. If you have an international connecting flight you have to do the following:
* Use the elevator to go up to the international departure
hall.
* Check in for your international flight.
* Your rifle case will be tagged and you will be required to
take it to the airline security desk that is situated just before the security checkpoint.
* The airline security will check the serial no of your
firearms and your temporary import permit.

THIS SERVICE IS FREE OF CHARGE. YOU DO NOT HAVE TO PAY ANY AIRLINE OR SECURITY PERSONNEL FOR THIS SERVICE, EXCEPT IF YOU HAVE A import permit in your possession as
it will be required for inspection on your transit flight back to your country of residence.
* Your firearm will be placed on the aircraft by the airline
security.

16. Enjoy your hunting.
* The temporary import permit serves as your firearm licence in South Africa and enable you to buy ammunition in South Africa for the calibers noted on the permit.
* At all times while you are in possession of your firearms,
you must have the temporary import permit on your person.
* When you are not using the firearms, it must be locked in a safe.

17. On your final departure from South Africa you have to do the
following:
* Check in for your international flight.
* Your rifle case will be tagged and you will be required to
take it to the airline security desk that is situated just before the security checkpoint.
* The airline security will check the serial no of your firearms and your temporary import permit. THIS SERVICE IS FREE OF CHARGE. YOU DO NOT HAVE TO PAY ANY AIRLINE OR SECURITY PERSONNEL FOR THIS SERVICE, EXCEPT IF YOU HAVE A HANDGUN. THE AIRLINES CHARGE A R100 HANDLING FEE FOR HANDGUNS. INSIST ON A RECEIPT FOR THIS PAYMENT.
* On your final departure from South Africa the temporary
import permit must be handed back when you check in your rifle case.

18. If anybody involved in the above-mentioned process ask you for money that person is trying to get a bribe from you. That is a criminal offence. Every person involved in this process is in possession of an ACSA access card with his/her name and photograph. If a person asks you for a bribe ask them for their ACSA permit and make a note of their name.

Report it immediately to the South African Police Service. If it is a South African Police Service member that asks for money, report in immediately or as soon as possible to the Client Service Center in the multi storey parking area or any other SA Police Station. If any SA Police Service member refuses to take down your complaint or do not give you a case reference no contact the SAPS commander at Jhb Int Airport Director BM Zuma at 0827789639 or Superintendent SB Mhlangu at 0835894220

Yep,
Get your ducks in a row before going. It took me half an hour to read about the ducks!
As an American, I apologize for any inconvenience you have when entering our country with a weapon. Tough s###!
Do like I'm going to do when entering RSA, DON'T GO! If I don't like the weapons rules of a country, I don't go there.
The Agents/Outfitters can put a smiley face on it to prevent loss of revenue if they want, but it's still a pain in the butt. I feel bad for them, but, it's their country, except for the folks who don't live there. They have to change it, I certainly can't.
I can however, spend my money in Namibia, which I intend to do.

quote:

Automatic rifles are totally disallowed (thank goodness, they are a safety hazard as are semis)

Great post, but I do not know why semi-automatci rifles would be a hazard.

I love my semis for hunting, shotgun and center fire rifle.

Just curious.

P.

Been to South Africa twice in the last three years(June of 04) for hunting and was in and out of the office in less then 45 minutes. Had my paperwork and forms, and breezed through. I also did not fly SAA, I flew Lufthannsa from JFK to Germnany and then onto to Joberg.

Sunshine,

Thank you very much for such an ilustrative, and elaborated, post. I understand that the fact that some people do not carry the proper documentation is causing delays, but it would be silly not to admit that the process is far from perfect.

There are much simpler and efficient ways of doing things.

Regarding your comment ,,Try getting into Europe with a gun just to hunt, I can assure you there is still paperwork involved, much of it you need back from the country of destination prior to entry! We do not have this problem...''

I have travelled myself with guns to France, Germany, Austria, Poland, Scotland, Romania, Portugal, Bulgaria, Macedonia, Vojvodina. Slovenia, Switzerland, and Hungary.

It is true that in some cases you need to do some paper work in advance, but I have never had to queue for two hours. And nobody asked me my wife's name, either!

I have clients comimg to Spain with their guns and it takes me, what? 2 minutes? 5 minutes? to get them cleared.

To give credit where it's due.

Montero