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Rule Amendments 2021

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.
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 DetailsDescriptionImplementation Date
DateGG and
Notice Numbers
7 May 2021

Amendment to rules under sections 76 and 120 – Deletion of rule 76.02 relating to the place of submission of general refunds

Notice R.408

7 May 2021
30 April 2021GG.444506

Amendment to rules under sections 59A and 60 to provide for the next phase in the development of the electronic system for the submission of applications for registration and licensing and consequential amendments (DAR211)

  • Notice R.393
  • DA 185.4A11 – Registration Client Type 4A11 – SEZ and or designation of a CCA
  • DA 185.4B3 – Licensing Client Type 4B3 – Storage warehouse
  • DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse
  • DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck
With retrospective effect from 23 April 2021
23 April 2021 GG.44473

Amendment to rules under section 120 – Registration forms for activities in relation to marked goods and certain goods free of duty contemplated in section 37A of the Customs and Excise Act, 1964. (DAR210)

  • Notice R.370
  • DA 185 – Application form Registration/Licensing of Customs and Excise Clients
  • DA 185.4A18 – Registration Client Type 4A18 – To be in posession of and to use goods consisting of a mixture which includes marked goods
  • DA 185.4A19 – Registration Client Type 4A19 – Supply of aviation kerosene and or aviation spirit
  • DA 185.4A20 – Registration Client Type 4A20 – Producer of goods not capable of use in any engine
23 April 2021
9 April 2021GG.44428

Amendment to rules under sections 54AA and 120 – Substitution of the DA180 carbon tax account (DAR 209)

9 April 2021
1 April 2021GG.44383

Promulgation of rules to section 58A of the Customs and Excise Act, 1964, to implement anti-forestalling measures in respect of anticipated increases in excise duties (DAR 208)

1 April 2021

Table of Contents

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