Core Declarations SARS Customs & Excise form

Release / Export under Section 38 (DA306 / DA306A) S38

Applications to release imported goods, or export goods, under the specific Section 38 provisions of the Customs & Excise Act.

Last updated: 24 May 2026

Key facts

When you need itNiche release/export situations Customs handles under section 38.

Where to submitSubmitted to SARS Customs.

Does customs stamp it?STAMP REQUIREDYes — released/endorsed by Customs under the section 38 rules.

Commonly confused withSpecialised; most shipments use the ordinary SAD500.

Frequently asked questions

What is the S38?

Applications to release imported goods, or export goods, under the specific Section 38 provisions of the Customs & Excise Act.

When and where do I lodge the S38?

Niche release/export situations Customs handles under section 38. Submitted to SARS Customs.

Does customs stamp the S38?

Yes — released/endorsed by Customs under the section 38 rules.

Related forms

SAD500Customs Declaration (Bill of Entry) The master customs declaration for almost every commercial import or export — it tells SARS the goods, value, origin and… DA22Bill of Entry — Sight A provisional declaration used when you don't yet have full details of the goods. SAD504Voucher of Correction (VOC) The form to correct a mistake on a declaration already submitted — wrong value, tariff, quantity or currency.

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This page is a plain-English guide, not legal or customs advice. Form names and procedures are verified against the official SARS "Find a Form" index at the time of publication, but requirements change — always confirm on sars.gov.za or with a registered customs broker before lodging.