| 22 October 2026 | Customs and Excise Act, 1964 | Draft Amendments to Form - DA 63 – Application for refund on duty paid imported goods exported
Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note
Currently Note 5 in Part 2 and Part 4 of Schedule No. 5 of the Act refer to the submission of a DA 63 form when applying for refunds under drawback items 522.03, 522.07 and 541.01, respectively. To improve clarity and ensure consistency between the legislative provisions and the administrative form, the title of the DA 63 form is amended to more accurately reflect the circumstances and conditions under which the form may be used. This amendment is administrative and clarificatory in nature and does not alter the eligibility requirements, scope, or conditions applicable to the relevant drawback or refund provisions. Date published: 8 October 2026 | C&[email protected] |
4 November 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
The draft rules prescribe the procedures and requirements relating to advance rulings under the Customs and Excise Act, 1964. Â They provide for definitions, Â delegation of powers, applications for advance rulings, Â 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 | C&[email protected] |
