Rule Amendments are published by Notice in the Government Gazette in terms of the Customs and Excise Act, 1964.
These Notices are grouped per year of publication and can be accessed through the links on the navigation pane above.
The Customs & Excise Rules, 1995, as amended, as well as the Schedule to the Rules (excluding the Forms), are made available for ease of reference.
These documents must be read subject to the Rule Amendment Notices published in the Government Gazette.
Note:
Forms published under this landing page are as per the Government Gazette in which they appear, thus providing a historic account of amendments per form. The most updated forms, which taxpayers should use unless they relate to a specific period, are available at All Forms.
| Current Rules | |
|---|---|
| Customs & Excise Rules, 1995 (as amended) | Date of last amendments included |
| Customs & Excise Rules, 1995 | 11 March 2025 |
| Schedule to the Rules (excluding the Forms) | 15 September 2023 |
Not yet in force Rules | |
| Customs Duty Rules (Not yet in force) | “frozen” draft including Part on Deferment Refer to the cover note* |
| Customs Control Rules (Not yet in force) | “frozen” draft including consequential amendments to Chapter 30 Refer to the cover note* |
| *Cover note for “frozen” draft Customs Duty and Cntrol Rules | |
