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PUBLISHER: SARS (www.sars.gov.za)

The Advance Import Payment (AIP) Notification as part of the Advance Payment Notification (APN) project is one of SARS’ Customs Modernisation Programmes that aims to combat illicit financial flows and customs valuation fraud associated with the misuse of advance foreign exchange payments in respect of goods that are to be imported.

Kindly click below to access the policy, guide and a refresher on the background information.