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: 21 November 2025

Due date
for comments

Legislation

Description

Send comments to

21 November 2025
New!

Customs and Excise Act, 1964

Draft Amendments to Rules and Forms

Draft amendments to rules and forms under sections 15 and 120 – Implementation of the South African traveller management system

TD-01 – Traveller declaration manual form
TGD1 – Traveller goods declaration form

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

Explanatory Note
The draft amendments replacing the current rules under amended section 15 are aimed at the implementation of SARS’s new electronic traveller management system announced in Budget 2023, and provide for requirements for the submission of electronic traveller declarations for travellers entering or leaving South Africa. Provision is made for submission in paper format in certain circumstances.

The rules also facilitate implementation of requirements in relation to currency or bearer negotiable instruments in excess of the threshold prescribed in terms of section 30 of the Financial Intelligence Centre Act, 2001.

Date published: 21 November 2025

C&[email protected]

28 November 2025

Tax Administration Act, 2011

Draft Interpretation Note

Draft Interpretation Note – Reduced assessments: Meaning of “readily apparent undisputed error”

Explanatory Note
This draft Interpretation Note, which was previously published for comment, has been updated and is now published for a second round of comments. The Note provides guidance on the interpretation and application of the phrase “readily apparent undisputed error” referred to in section 93(1)(d) of the Tax Administration Act 28 of 2011.

Date published: 16 October 2025

[email protected]

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