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 comments
Legislation CategoryDescriptionSend comments to
30 April 2024

Customs and Excise Act, 1964

Draft Amendments to Schedules

Draft amendments to Schedule – Note 8 to Schedule No. 5

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

Explanatory Note
Item 541.01 was inserted to provide for specific drawbacks and refunds of customs duties paid on imported fuel levy goods upon the subsequent export or removal thereof to BELN.

Note 8 to Schedule No. 5 is amended to include the reference to refund item 541.01 so that the item can also comply to the requirement of Note 8.

[email protected]

10 May 2024
New!

Customs and Excise Act, 1964

Draft amendments to rules and forms

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

Draft amendments to Schedule

Comments on the schedule to be recorded on Customs & Excise Tariff Amendments Comment Sheet.

Explanatory Note
Refer to the draft rules.

Date published: 19 April 2024

Comments on rules and forms: C&[email protected]

Comments on Schedule: [email protected] 

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