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The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above.
An implementation date that falls on another date than the publication date of the Notice, is written in bold for ease of reference.
Note:
Forms published on this 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.
| Publication Details | |||||
|---|---|---|---|---|---|
| Date | GG and Notice Numbers | Description | Implementation Date | ||
| 3 February 2004 | GG 25978 R.121 | Correction Notice to correct rule 46A2.20 on GSPs published in December 2003 where a paragraph was left out | 3 February 2004 | ||
| 13 February 2004 | GG 26028 R.188 | Rule 120B.01 – Extension for pilot project on Trans Kalahari Corridor | 1 February 2004 | ||
| 13 February 2004 | GG 26028 R.189 | Rule 19A.08 relating to the closing of accounts on time of taxation proposals being tabled in the Budget Review | 13 February 2004 | ||
| 20 February 2004 | GG 26061 R.226 | Rules for section 8 relating to Manifest Acquittal System; new forms DA 8, DA 8A, DA 8B and DA 8C | 20 February 2004 | ||
| 12 March 2004 | GG 26134 R.319 | International airports & Belcon container depot; items 200.04, 200.05 and 200.07 of the Schedule to the Rules | 12 March 2004 | ||
| 26 March 2004 | GG 26188 R.400 | Rule 69.01(a) relating to the calculation of value for excise duty purposes in terms of Part 2B of Schedule No. 1 | 1 April 2004 | ||
| 8 April 2004 | GG 26134 R.470 | Rules 120.01 to 120.07 relating to special / extra attendance; Form DA 73 replaced | 8 April 2004 | ||
| 1 June 2004 | GG 26417 R.684 | Rules 54F.01 to 54F.14 relating to environmental levy; Pro Forma Agreement; Pro Forma Bond; Form DA 161A – Environmental Levy Account for Plastic Bags | 1 June 2004 | ||
| 11 June 2004 | GG 26455
R.725 |
Rule 38.15 relating to export entries; Substitution of forms DA 550, DA 551 and DA 554
|
11 June 2004 | ||
| 9 July 2004 | GG 26558
R.818 |
Rules for section 64G relating to degrouping depots; Pro Forma Agreement; Pro Forma Bond; Form DA 64G.01 and Form DA 64G.01A
|
9 July 2004 | ||
| 9 July 2004 | GG 26558 R.819 | Airports for degrouping depots added to item 209.00 of the Schedule to the Rules | 9 July 2004 | ||
| 19 July 2004 | GG 26592 R.868 |
Addition to rule 69.01(a) – cellular phones dutiable in terms of item 124.66 where they were removed from a customs and excise warehouse during the period 1 July 2002 to 30 June 2004
|
1 July 2002 | ||
| 30 July 2004 | GG 26637 R.925 |
Rule 120B – Trans Kalahari Corridor route made permanent; substitution of forms SAD 500; SAD 501; SAD 502 and SAD 503
|
1 August 2004 | ||
| 3 August 2004 | GG 26642 R.828 |
Correction Notice relating to paragraph (b)(i) of rule 120B.04 – “any person” changed to “no person”
|
1 August 2004 | ||
| 1 September 2004 | GG 26757 R.1037 |
Substitution of Environmental Levy Account DA 161A
|
1 September 2004 | ||
| 15 December 2004 |
GG 27103
R.1460 |
Substitution of rules for section 101A relating to electronic clearances; substitution of Annexure A of the User Agreement referred to in rule 101A.03
|
15 December 2004 | ||
