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.
Due date for commentLegislationLegislation descriptionSend comments to
6 March 2026
New! 
Customs and Excise Act, 1964

Draft Amendments to Rules

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

Explanatory Note
Rule 47B provides for air passenger tax and related administrative requirements.

The proposed amendment provides for the submission of registration applications for agents and operators through eFiling or branch front end capturing at the Alberton Excise Office.

Additionally, the amendment enables the rendering of accounts through eFiling or BFE capturing as well as the submission of passenger manifests, which must include specific fields detailed in the amendments, through eFiling.

Date published: 13 February 2026

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