Rule Amendments 2015

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 ​
​31 December 2015

​GG 39569


​Amendment of rules – insertion of rule 120.09A – Currency conversions for determining value of goods exported or to be exported.

31 December 2015
​3 July 2015

​GG 38925


​Amendment of rules under section 21A relating to special economic zones

​9 February 2016

See Proclamation R.6 of 2016

​19 June 2015

​GG 38878


​Amendment of rules under section 19A – Substitution of DA260 Accounts for Other Fermented Beverages

With effect from 14:59 on 25 February 2015
​22  May 2015

​GG 38804


​Amendment of rules under section 75 – Keeping of registers by rebate users

​22 May 2015
​27 March 2015

​GG 38603


​Amendment of rules under section 77H – Internal appeal process with specific reference to the reporting line of the tariff and valuation section

​1 September 2014
​20 March 2015

​GG 38575


Insertion of rules for section 47 – Compulsory tariff determinations for alcoholic beverages

Compulsory determinations must be obtained from 1 April 2015 within the specific periods or time frames that are prescribed in the rules 
​​20 March 2015
​20 March 2015

​GG 38575


​Amendment of rules under section 21A – Alignment of rules made pertaining to Industrial Development Zones (IDZ) with new Special Economic Zones (SEZ) legislation to be implemented by the Department of Trade and Industry

​9 February 2016

See Proclamation R.6 of 2016

​6 March 2015
​GG 38521
​Amendment of rules under sections 59A and 60 – Persons who may apply for registration or licensing now include a public officer appointed in terms of section 246 of the Tax Administration Act, 2011
​6 March 2015

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