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: 17 & 29 July and 1 August 2025

Due date for comments	Legislation	Description	Send comments to
17 July 2025 New!	Customs and Excise Act, 1964	Draft Rules Draft amendments to rules under sections 64E and 120 – Accreditation of clients Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note The electronic system for accreditation requires that clients who were authorised prior to 8 December 2023 update their status. The proposed rules provide for the updating of accreditation details and transitional provisions relating to the transfer of accreditation details in respect of statuses granted before 8 December 2023. Date published: 4 July 2025	C&[email protected]
29 July 2025 New!	Customs and Excise Act, 1964	Draft Schedules and Forms Amendments Draft Schedules Draft amendments to Chapter 98 in Part 1 of Schedule No. 1 Draft amendments to Part 1 of Schedule No. 3 Draft amendments to Part 2 of Schedule No. 4 Comments on schedules to be recorded on the Customs & Excise Tariff Amendments Comment Sheet. Draft Forms DA 199 – Automotive Production Development Programme (APDP) Account (Note that there are 47 forms) Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note On 30 November 2023, Cabinet endorsed the Electric Vehicle (EV) White Paper prepared by the Department of Trade, Industry, and Competition setting out the roadmap for transition of the automotive industry from primarily internal combustion engine vehicles to a dual platform that includes EVs in both production and consumption in South Africa by the year 2035. The White Paper provides for the inclusion of EVs and their components under the Automotive Production Development Programme (APDP) Phase 2. In alignment with this, amendments to the Schedules to the Customs and Excise Act, 1964 are proposed to accommodate EVs. A 10% duty will be imposed on EV or NEV batteries imported under Chapter 98 and the amendment distinguishes between the components attracting 10% and 20% on the APDP accounts. Date published: 1 July 2025	Comments on Schedules: [email protected] Comments on Forms: C&[email protected]
1 August 2025 New!	Customs and Excise Act, 1964	Draft Schedules Amendments Draft amendment in Part 1 of Schedule No. 1 (updated 3 July 2025) Draft amendment in Schedule No. 2 Comments on schedules to be recorded on the Customs & Excise Tariff Amendments Comment Sheet Explanatory Note An explanatory memorandum (updated 3 July 2025) has been added to the draft notices in which all the different proposed amendment are explained. Date published: 2 July 2025	[email protected]

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