Draft Documents for Public Comment

All comments received on drafts are considered in full, but due to time constraints, no individual correspondence will be entered into. The identity of commentators and their comments will be collected and may be disclosed publicly, either in full or in summary, as legal obligation dictates or is necessary for SARS to properly perform its duties.

The draft documents are categorised according to their due date for comment. Comments may be emailed to the address indicated in the last column.

Latest draft uploaded for comment Look under: 13 November 2026

Due date for comment

Legislation

Legislation description

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Due date extended until 13 November 2026

~~4 November 2026~~

Customs and Excise Act, 1964

Draft Amendments to Rules

Insertion of rules 74B – Advance rulings

Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet.

Explanatory Note
The draft rules prescribe the procedures and requirements relating to advance rulings under the Customs and Excise Act, 1964. They provide for definitions, delegation of powers, applications for advance rulings, applicable fees, the information and supporting documents required for applications, and specific requirements for advance tariff, valuation and origin rulings. The rules also provide for record keeping, publication of advance rulings, notification to the Commissioner of changes in circumstances, and the amendment and withdrawal of advance rulings.

Date published: 14 October 2026

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