Rule Amendments 2020

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
16 October 2020
New!
​GG.43811
R.1098
​Amendment to rules under sections 59A, 60 and 120 – "days" in relation to the grace period allowed for compliance when updating registration or licensing information amended to "calendar days" (DAR 203)  16 October 2020

The amendments effected in this Schedule come into effect on the date of publication save for paragraph(a)(ii) of item 1 and paragraph (a)(ii) of item 2 which are regarded to have come into effect on 24 April 2020
​28 August 2020 ​​GG.43661
R.938
Amendment to rules under sections under sections 8, 38, 59A, 60, 64B, 64G, 66, 69, 120A and 120 ​– Miscellaneous amendments to the Rules, including a number of corrections and deletions, amendments in relation to the entry for export of certain goods, amendments in relation to the definition of "day" in rules under sections 59A and 60, the deletion of forms DA 30 and DA 31, the substitution of form DA 306, and the insertion form DA 306A (DAR202)
  • Notice R.938
    • DA 306 - Application for release of goods in terms of section 38(1)(a) of the Customs and Excise
      Act 91 of 1964
    • DA 306A - Export of goods in terms of
      section 38(3)(a) read with rule 38.03(b) of the Customs and Excise Act 91 of 1964​
​28 August 2020
​11 August 2020 ​GG.43608
R.876
​Amendment to rules under sections 19A and 120 – Rule 19A.11, to provide for further deferral period in respect of payment of excise duties on certain products (DAR201)
​11 August 2020
​7 August 2020 ​GG.43592
R.864
​Amendment to rules under sections 24 and 120 – Ships’ stores consumed in the Republic (DAR202) ​7 August 2020
​​​​31 July 2020 ​GG.43569
R.825
​Amendment to rules under sections 59A and 120 – Rule 59A.03 relating to the use of registration code 70707070 (DAR200) ​31 July 2020
​​3 July 2020 ​GG.43496
R.745
​DAR199 – Item 202.00 of the Schedule to the rules is hereby amended by the insertion of the following forms: ​​3 July 2020
​23 June 2020 ​GG.43464
R.699
​DAR198 – Consequential amendments to –
  • rules under section 59A of the Customs and Excise Act, 1964, inserting a reference to the registration of tobacco leaf dealers contemplated in rule 107A.01; and
  • rules under section 107A of the Act inserting a reference to rule 59A.01A

  • Notice R.699
    • DA 185 – Application form – Registration / Licensing of Customs and Excise Clients
    • DA 185.4A17 – Registration Client Type 4A17 – Tobacco leaf dealer
​23 June 2020
​12 June 2020 ​GG.43435
R.670
​DAR197 – Amendment to rules under sections 19A, 54AA, 105 and 120 – Relief measures under the Customs and Excise Act, 1964 to assist in alleviating the negative effects of the COVID-19 pandemic in the Customs and Excise sphere, including –
  • insertion of rule 19A.11 concerning deferral of certain excise duty payments;
  • amendment of rules 54FD.04 and 54FD.05 concerning deferral of first carbon tax submissions and payments; and
  • insertion of rules 105.01 to 105.04 concerning instalment payment
     
  • Notice R.670
12 June 2020, except for rule 19A.11, which commences retrospectively on 1 May 2020
​5 June 2020 ​GG.43399
R.638
​Amendment to rules under sections 19A, 32, 36 and 120 – Determining alcoholic strength (DAR196) ​5 June 2020​​
​29 May 2020 ​GG.43359
R.​607
​Amendment to rules under sections 38 and 120, providing for the deletion in rule 38.14A(a) of Botswana and the insertion of Lesotho as a country participating in the South African Customs Union (SACU) Unique Consignment Reference Number (UCR) implementation (DAR195) ​​29 May 2020
​29 May 2020 ​GG.43359
R.​606
​Correction Notice correcting Government Notice No. R.583 of Government Gazette No.43343 dated 22 May 2020 (DAR194) 30 days after publication of initial Notice in the Government Gazette, that is, 22 June 2020
​22 May 2020 ​GG.43343
R.​583
​Amendment to rules under sections 107, 110 and 120, providing for the insertion of rules relating to requirements in respect of tobacco leaf dealers and growers, as well as  the installation of product counters on cigarette production lines in customs and excise manufacturing warehouses (DAR194)
  • Notice R.583
    • DA 185 – Application form – Registration / Licensing of Customs and Excise Clients
    • DA 185.4A17 – Registration Client Type 4A17 – Tobacco leaf dealer
30 days after publication in the Government Gazette, that is, 22 June 2020
​24 April 2020 ​GG.43245
R.474
​Amendment to rules under section 120 to amend Rule 120.12 to restrict payments by cheque to an amount of no more than R50 000 (DAR 193) With effect from 1 May 2020
​​​​​24 April 2020 ​​GG.43245
R.473
​Amendment to rules under sections 8, 59A and 60 to provide for electronic submission of applications for registration and licensing in respect of certain activities regulated by the Customs and Excise Act, 1964, and consequential amendments (DAR 192)
  • Notice R.473
    • DA 8 – Application for registration to submit reporting documents for sea cargo
    • DA 8A – Application for registration to submit reporting documents for air cargo
    • DA 8B – Application for registration to submit reporting documents for rail cargo
    • DA 8C – Application for registration to submit reporting documents for road cargo

    • DA 185 – Application form – Registration / Licensing of Customs and Excise Clients
    • DA 185.4A1 – Registration Client Type 4A1 – Importer (Located or not located in the Republic)
    • DA 185.4A2 – Registration Client Type 4A2 – Exporter (Located or not located in the Republic)
    • DA 185.4A3 – Registration Client Type 4A3 – Rebate user
    • DA 185.4A4 – Registration Client Type 4A4 – Manufacturer
    • DA 185.4A5 – Registration Client Type 4A5 – Manufacturing warehouse (APDP)
    • DA 185.4A6 – Registration Client Type 4A6 – Electronic user
    • DA 185.4A7 – Registration Client Type 4A7 – Producer
    • DA 185.4A8 – Registration Client Type 4A8 – Commercial manufacturer of biodiesel
    • DA 185.4A9 – Registration Client Type 4A9 – Non-commercial manufacturer of biofuel
    • DA 185.4A10 – Registration Client Type 4A10 – Manufacturer ito drawback item 501.00 to 521.00
    • DA 185.4A11 – Registration Client Type 4A11 – SEZ and or designation of a CCA
    • DA 185.4A12 – Registration Client Type 4A12 – Electricity producer
    • DA 185.4A13 – Registration Client Type 4A13 – Registered agent
    • 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 185.4A16 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use

    • DA 185.4B1 – Licensing Client Type 4B1 – Special manufacturing warehouse
    • DA 185.4B2 – Licensing Client Type 4B2 – Manufacturing warehouse
    • DA 185.4B3 – Licensing Client Type 4B3 – Storage warehouse
    • DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse
    • DA 185.4B5 – Licensing Client Type 4B5 – Clearing agent
    • DA 185.4B6 – Licensing Client Type 4B6 – Remover in bond (located in the Republic or not)
    • DA 185.4B7 – Licensing Client Type 4B7 – Distributor fuel
    • DA 185.4B8 – Licensing Client Type 4B8 – Special ad valorem manufacturing warehouse
    • DA 185.4B9 – Licensing Client Type 4B9 – Storage warehouse
    • DA 185.4B10 – Licensing Client Type 4B10 – Licensing of manufacturing warehouse in CCA
    • DA 185.4B11 – Licensing Client Type 4B11 – Distillation of spirits by an agricultural distiller 
    • DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep stills
    • DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or to repair stills for reward
    • DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot
    • DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck
    • DA 185.4B16 – Licensing Client Type 4B16 – Container depot

    • DA 185.C – Security particulars
    • DA 185.D – Disclosure of a registered agent
​24 April 2020
​​​9 April 2020 ​GG.43222
R.458
​​Amendment to rules to substitute Rule 24.03 to provide for the exemption of foreign-going ships or aircraft from the payment of duty on stores consumed on such ships in any port in the Republic, or on an aircraft on a flight between any places in the Republic for the duration of the national state of disaster (DAR191).

Note that the amendment was not published for public comment due to the urgency of the matter and humanitarian considerations.
With retrospective effect from 23 March 2020​​
Last Updated: 16/10/2020 2:38 PM     print this page
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