Rule Amendments 2019

The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above.
 
An implementation date that falls on another date than the publication date of the Notice, is written in bold for ease of reference.
 
Note:
Forms published on this page are as per the Government Gazette in which they appear, thus providing a historic account of amendments per form. The most updated forms, which taxpayers should use unless they relate to a specific period, are available at All Forms.
 
 
Publication Details​ ​​Description ​ ​​Implementation Date
Date​ GG and
Notice Numbers
​​​23 December 2019 ​GG.42926
R.1700
​Amendment to rules published in Government Notice R.1874 of 8 December 1995, relating to the environmental levy in respect of carbon tax, and substitution of forms 
  • Notice R.1700 – Insertion of rules 54FD
    • DA 185 – Registration and Licensing of Customs and Excise Clients
    • DA 185.4B2 – Licensing client type 4B2 – Manufacturing warehouse
The period for licence application commences on 2 January 2020

The period for the submission of documents and payment contemplated in paragraph (
b) of rule 54FD.04 commences on 1 July 2020
​13 December 2019 ​GG.42903
R.1656
​Correction Notice – Item 200.08 – Places where container depots may be established ​​13 December  2019
​​29 November 2019 ​GG.42862
R.1549
Places where container depots may be established – Item 200.08  ​​29 November 2019
​4 October 2019 ​GG.42740
R.1290

​Amendment to the rules under section 38 – Southern African Customs Union (SACU) Unique Consignment Reference (UCR) number

​4 October 2019
13 September 2019 ​​GG.42698
R.1165

​Amendment to rules 49A.01, 49B.10(9)1 and 49B.10(9)9

​13 September 2019
​8 August 2019 ​GG.42621
R.1042

​Amendment to the Schedule to the Rules under the Customs & Excise Act, 1964, by the subsitution in item 202.00 for form DA 1

8 August 2019​

​14 June 2019

​GG.42530
R.925

​Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to compulsory tariff determinations for wine

1 April 2019

​31 May 2019

​GG.42497
R.845

Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to part-shipment

​31 May 2019
​5 April 2019
​GG.42381
R.562

Amendment to the Rules in terms of the Customs & Excise Act, 1964, to enhance the administration and compliance in respect of Health Promotion Levy on Sugary Beverage

  • Notice R.562
    • DA 185.4A16 – Client type 4A16 – Non-commercial manufacturer of sugary beverages (Section 59A and Rule 54I.03)
    • DA 185 – Registration and Licensing of Customs and Excise Clients
    • DA 185.4B2 – Licensing client type 4B2 – Manufacturing warehouse
​5 April 2019
​5 April 2019 ​GG.42381
R.564

Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to the implementation of the UCR

​5 April 2019
29 March 2019
​GG.42356
R.516

​DAR183 –  Postponement of implementation date of IAA rules published on 21 December 2018

​1 September 2019
​8 February 2019 ​GG.42218
R.122
​Amendments to the Rules under section 75 – Keeping of a register by rebate users of excisable goods
8 February 2019
8 February 2019 GG.42218
R.​121
Amendment to the Rules in terms of the customs and Excise Act, 1964, to enhance the administration and enforcement in respect of stills, agricultural distillers and manufacture of excise goods for own use
  • Notice R.121
    • DA 185 – Registration and Licensing of Customs and Excise Clients
    • DA 185.4A14 – Registration client type 4A14 – Registered still
    • DA 185.4A15 – Registration client type 4A15 –Manufacture of excisable goods solely for own use
    • DA 185.4B11 – Licensing client type 4B11 – Distillation of spirits by an agricultural distiller
    • DA 185.4B12 – Licensing client type 4B13 – To own, possess or keep stills
      DA 185.4B13 –  Licensing client type 4B13 – To manufacture or import stills for sale or repair still for reward
8 February 2019
Last Updated: 31/07/2020 2:34 PM     print this page
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