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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.

Publication Details
DateGG and Notice NumbersDescriptionImplementation Date

23 July 2021
New!

GG.44884
R.648

Amendment to rules under section 60, 64E and 120 – accreditation of clients (DAR219)

23 July 2021

23 July 2021

New!

GG.44884
R.649

Amendment rules to section 18 to provide for a process for obtaining permission for the interruption of transit through the Republic for purposes of carrying out activities contemplated in section 18(13)(b)(i) (DAR218)

Notice R.649

23 July 2021
2 July 2021GG.44798
R.572

Amendment to rules under sections 59A, 60 and 120 – Electronic submission of applications for registration and licensing (DAR217)

  • Notice R.572
  • DA 8 – Application for registration as a person submitting reporting documents – Sea Cargo
  • DA 185.4A3 – Registration Client Type A43 – Rebate user
  • DA 185.4B9 – Licensing Client Type 4B9 – Storage warehouse
  • DA 185.4B10 – Licensing Client Type 4B10 – Manufacturing Warehouse (Customs Controlled Area Enterprise)
  • DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot
  • DA 185.4B16 – Licensing Client Type 4B16 – Container depot

With retrospective effect from 25 June 2021

16 June 2021GG.44716
R.531

Correction Notice to Government Gazette No. 44705 Notice No R. 525 (DAR216)

16 June 2021

14 June 2021GG.44705
R.525

Amendment to rules under sections 21, 60, 119A and 120 – Insertion of Rule 21.05 relating to Special Shops for Diplomats (DAR216)

With effect from 1 August 2021, except for rule 21.05.12 and Form DA 185.4B4 which comes into effect on the date of publication

11 June 2021GG.44700
R.503

Amendment to rules under sections 38 and 120 – South African Customs Union (SACU) Unique Consignment Reference (UCR) Number (DAR214)

11 June 2021
11 June 2021GG.44700
R.502

Amendment of rules under sections 49 and 120 – Interim administrative arrangement for SACUM-UK EPA tariff rate quotas to be carried out by SARS on a first-come first-served basis (DAR215)

 
21 May 2021GG.44601
R.442

Amendment to rules under sections 19A and 120 – Substitution in item 202.00 of the Schedule to the Rules of the DA 260 tobacco products accounts (DAR212)

21 May 2021
7 May 2021GG.44546
R.408

Amendment to rules under sections 76 and 120 – Deletion of rule 76.02 relating to the place of submission of general refunds (DAR213)

Notice R.408

7 May 2021
30 April 2021GG.444506
R.393

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 2021GG.44473
R.370

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
R.328

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

9 April 2021
1 April 2021GG.44383
R.305

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

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