Rule Amendments 2014

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 ​
​8 August 2014

​GG 37890


​Limitation on cheque payments set on R50 000 in rule 120.12

Refer to Public Notice 415 published in GG 37690 on 30 May 2014 for the limitation on cheque payments of income tax, VAT, etc. 
​8 August 2014
​11 July 2014

​GG 37806


​Consequential deletion of rules 46.05 and 49B.16 as a result of the deletion of two general rebate items in Schedule No. 4 by Notice R.1009 published in GG 37154 on 20 December 2013 upon request of the Minister of Trade and Industry

​11 July 2014
​16 May 2014

​GG 37631


​Substitution of form CR 1 – General Application for Customs Refund: Voucher of Correction

​16 May 2014
​2 May 2014

​GG 37580


​New paragraph (e) in rule 64D.05(4) to provide for a cartage contractor who transports goods supplied at a zero rate to be a licensed remover of goods in bond in alignment with the VAT Export Regulations

The VAT Export Regulations are available in Regulation R.316 published in GG 37580 
​2 May 2014
​25 April 2014

​GG 37564


​Termination of the Generalised System of Preferences (GSP) granted by the European Union (EU) and the substitution of forms DA 185.4A2 and DA 185.4A7

​25 April 2014
​14 March 2014

GG 37422
Substitution of forms DA 185 and DA 185.4A5 to change references from MIDP to APDP
14 March 2014

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