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: 3, 10, and 30 April 2026

Due date for comment	Legislation	Legislation description	Send comments to
27 March 2026	Customs and Excise Act, 1964	Draft Amendments to Rules Draft amendments to rules under sections 64D and 120 – Licensing of remover of goods in bond Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note Rule 64D.04 provides for exemptions from the removal of goods by a licenced remover of goods in bond. The proposed amendment broadens the exemptions by inserting a provision allowing locally manufactured vehicles to be moved under its own power by the licensee of a customs and excise manufacturing warehouse to another premises situated on the same site or on a different site, provided such premises is included under the same licence in the name of such licensee and located within 30 km from that warehouse. Date published: 11 March 2026	C&[email protected]
3 April 2026 New!	Customs and Excise Act, 1964	Draft Amendments to Rules Draft amendments to rules under sections 39, 101A and 120 – Invoice data and customs worksheet data SAD 509 – Customs declaration form (ZA only) Invoice and worksheet detail particulars SAD 509.01 – Customs declaration form (za only) Invoice line item details – Continuation sheet Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note The proposed draft rules provide for the electronic submission of invoice and customs value information via new form SAD 509 for certain bills of entry. It requires a detailed customs worksheet for each bill of entry. The mandatory electronic communication requirements are expanded to expressly include SAD 509. The SAD 509 must be submitted together with declarations for goods declared on an SAD 500, subject to specified exclusions. Date published: 16 March 2026	C&[email protected]
3 April 2026 New!	Customs and Excise Act, 1964	Draft Amendments to Rules Draft amendments to rules under sections 40(3)(a)(i)(C), 41(4)(b) and 120 – Insertion of rules under sections 40 and 41 relating to the manner in which bills of entry may be adjusted where customs value declared is affected by transfer pricing adjustments Customs Value Adjustment Calculation spreadsheet (PDF) Customs Value Adjustment Calculation spreadsheet (Excel) Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note Following previous rounds of consultation, changes have been made to the draft rules. These changes were made as a result of public comments received and are indicated in highlights in the draft. Draft rules have been inserted under sections 40 and 41 to explain how to adjust bills of entry when transfer pricing affects customs value. The changes to the draft amendments that were published from 16-30 January 2026, mainly relate to splitting the submission of the letter of notification referred to in rule 41A.01(b) and the Customs Value Adjustment Calculation spreadsheet (CVAC) and other documents. This allows an importer more time for submission of the CVAC and other documents. Date published: 19 March 2026	C&[email protected]
10 April 2026 New!	Customs and Excise Act, 1964	Draft Amendments to Rules Draft amendments to rules under sections 18A, 64D and 120 – Entry for export by road of specified goods from a customs and excise warehouse and exemptions from the removal of goods by a licenced remover of goods in bond Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note The proposed draft rules make provision for the use of curtain sided goods vehicles on certain conditions and strengthen controls over the export by road from a customs and excise warehouse of spirits, alcoholic beverages and tobacco products. New definitions are introduced and the mandatory use of smart seals is prescribed. Curtain sided goods vehicles or trailers are permitted only if they meet specified technical and smart sealing requirements. The proposed rules also extend transport specifications to include detailed requirements for curtain sided vehicles. Date published: 19 March 2026	C&[email protected]
30 April 2026 New!	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – Meaning of “holds a qualifying interest” Explanatory Note This Note provides clarity on the meaning of “holds a qualifying interest” in a company as required under paragraph (a) of the definition of “asset-for-share transaction”. Date published: 19 March 2026	[email protected]
	National Legislation	Draft Bill 2026 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill Explanatory Note As tabled by the Minister of Finance in the National Assembly during his Budget Speech. Date published: 25 February 2026

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