Rule Amendments 2013

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.

​Publication Details ​
DateGG and Notice NumbersDescriptionImplementation Date ​
​27 December 2013

​GG 37180


​Amendment of the rules for s.15 on traveller declarations and deletion of the DA 331 form

​27 December 2013
​20 December 2013

​GG 37169


​Substitution in item 202.00 of the Schedule to the Rules of all the DA 260 Excise Accounts and their schedules

​20 December 2013
​​20 December 2013

​GG 37169


​Amendment of the rules for s.119A relating to the electronic submission of excise accounts and returns via eFiling

Please note the dates in rule 119A.R101A(10)(e) and rule 119A.R101(10)(g)  
​20 December 2013
​13 December 2013

​GG 37124


​Amendment of the Diamond Export Levy Rules in terms of s.18 of the Diamond Export Levy (Administration) Act, 2007 and substitution of the forms listed below:

The deletion in Schedule A of rule 14.02 is deemed to have come into operation on 30 September 2009 

​13 December 2013

Rule 14.02 deleted with effect from:

30 September 2009

​13 December 2013

​​GG 37124


​Substitution of form DA 185.4B1 – Licensing Client Type 4B1 – Special Manufacturing Warehouse

​13 December 2013
​6 December 2013

​GG 37093


​Insertion of new rule 35.06 that applies to licensed special customs and excise warehouses in order to place certain restrictions on the removal of wine in bulk

​6 December 2013
​1 November 2013

​GG 36965


​Amendment of rules  relating to the insertion of the Automotive Production and Development Programme (APDP) forms and the following Annexures thereto

1 January 2013
​11 October 2013

​GG 36918


​Amendment of rule 119A.R101A(10)(d) – New implementation date for excise accounts to be filed through eFiling with effect from 30 January 2014

​11 October 2013
​11 October 2013

​GG 36905


​Insertion of new rule 120.12 relating to the non-acceptance of cheques at SARS offices or by post for amounts in excess of R100 000

​11 October 2013
​30 August 2013

​GG 36780


​Amendment of Rule 19A3.03 to prescribe the removal of stripped wine (fermented ethyl alcohol) from the customs and excise manufacturing warehouse for wine products (SVM) to the secondary customs and excise manufacturing warehouse for spirits products (VMS)

​30 August 2013
​16 August 2013

​GG 36737


​Amendment of rule 19.08 to delete the definition of “maturation” in paragraph (d)

​16 August 2013
​11 July 2013​GG 36657

​New provisions relating to the enablement of eFiling for excise duty, fuel levy, Road Accident Fund levy and environmental levy accounts – section 119A

​11 July 2013
​​10 May 2013GG 36433

​Amendment to rule 59A.03(1)(a) – Giving effect to risk based use of temporary registration code 70707070

​​10 May 2013
​10 May 2013​GG 36433

​Amendment to the Rules for section 76 for the purpose of a refund application contemplated in section 76(4)

​10 May 2013
​3 May 2013​GG 36427

​Correction Notice withdrawing Notice R.242 published in Gazette 36320 on 27 March 2013

​3 May 2013
​19 April 2013

​GG 36372

​Amendment of the Rules relating to pro forma agreements, bonds, etc., and the Schedule to the Rules substituting the form DA 185 and the following Annexures thereto:
​19 April 2013
​28 March 2013

​GG 36279

​Amendment of the Schedule to the Rules – Renaming of Bloemfontein International Airport to Bram Fischer International Airport (ss.6 and 120)
​28 March 2013
​27 March 2013
GG 36320
Amendment of the Schedule to the Rules – Substitution of forms DA 260 Excise Account for Other Fermented Beverages as a consequence to the taxation proposals tabled by the Minister in his Budget Review on 27 February 2013 (ss.19A and 120)

27 February 2013

Time of tabling of taxation proposals at 14H58

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