Rule Amendments 2019

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
23 December 2019	GG.42926 R.1700	Amendment to rules published in Government Notice R.1874 of 8 December 1995, relating to the environmental levy in respect of carbon tax, and substitution of forms Notice R.1700 – Insertion of rules 54FD DA 185 – Registration and Licensing of Customs and Excise Clients DA 185.4B2 – Licensing client type 4B2 – Manufacturing warehouse	The period for licence application commences on 2 January 2020 The period for the submission of documents and payment contemplated in paragraph (b) of rule 54FD.04 commences on 1 July 2020
13 December 2019	GG.42903 R.1656	Correction Notice – Item 200.08 – Places where container depots may be established Notice R.1656	13 December 2019
29 November 2019	GG.42862 R.1549	Places where container depots may be established – Item 200.08 Notice R.1549	29 November 2019
4 October 2019	GG.42740 R.1290	Amendment to the rules under section 38 – Southern African Customs Union (SACU) Unique Consignment Reference (UCR) number Notice R.1290	4 October 2019
13 September 2019	GG.42698 R.1165	Amendment to rules 49A.01, 49B.10(9)1 and 49B.10(9)9 Notice R.1165	13 September 2019
8 August 2019	GG.42621 R.1042	Amendment to the Schedule to the Rules under the Customs & Excise Act, 1964, by the subsitution in item 202.00 for form DA 1 Notice R.1042 DA 1 – Report inwards/outwards for ships	8 August 2019
14 June 2019	GG.42530 R.925	Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to compulsory tariff determinations for wine Notice R.925	1 April 2019
31 May 2019	GG.42497 R.845	Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to part-shipment Notice R.845	31 May 2019
5 April 2019	GG.42381 R.562	Amendment to the Rules in terms of the Customs & Excise Act, 1964, to enhance the administration and compliance in respect of Health Promotion Levy on Sugary Beverage Notice R.562 DA 185.4A16 – Client type 4A16 – Non-commercial manufacturer of sugary beverages (Section 59A and Rule 54I.03) DA 185 – Registration and Licensing of Customs and Excise Clients DA 185.4B2 – Licensing client type 4B2 – Manufacturing warehouse	5 April 2019
5 April 2019	GG.42381 R.564	Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to the implementation of the UCR Notice R.564	5 April 2019
29 March 2019	GG.42356 R.516	DAR183 – Postponement of implementation date of IAA rules published on 21 December 2018 Notice R.516	1 September 2019
8 February 2019	GG.42218 R.122	Amendments to the Rules under section 75 – Keeping of a register by rebate users of excisable goods Notice R.122 DA 133 – Return in respect of spirits / fortified wine / unfortified wine	8 February 2019
8 February 2019	GG.42218 R.121	Amendment to the Rules in terms of the customs and Excise Act, 1964, to enhance the administration and enforcement in respect of stills, agricultural distillers and manufacture of excise goods for own use Notice R.121 DA 185 – Registration and Licensing of Customs and Excise Clients DA 185.4A14 – Registration client type 4A14 – Registered still DA 185.4A15 – Registration client type 4A15 –Manufacture of excisable goods solely for own use DA 185.4B11 – Licensing client type 4B11 – Distillation of spirits by an agricultural distiller DA 185.4B12 – Licensing client type 4B13 – To own, possess or keep stills DA 185.4B13 – Licensing client type 4B13 – To manufacture or import stills for sale or repair still for reward	8 February 2019

Table of Contents