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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
22 October 2021
New!

GG
R

Publication details will be made available on 22 October 2021

Amendment to rules under section 120 –  Substitution of the Automotive Production and Development Programme (APDP) quarterly accounts (DAR223)

  • Notice
    • DA 199 – Rebate item 317.04 – Customs account for registrants for the purpose of rebate item 317.04
    • DA 199.00 – Rebate item 317.04 – The amount on the production rebate certificates utilised this quarter
    • DA 199.01  – Rebate item 317.04 – Calculation of “the value in terms of note 8.1” to rebate item 317.04
    • DA 199.02 – Rebate item 317.04 – Calculation of the volume assembly localisation allowance originally allocated to motor vehicles at the time of production and ready for sale exported this quarter
    • DA 199.02A – Rebate item 317.04 – Calculation of the volume assembly allowance originally allocated to motor vehicles at the time of production exported this quarter
    • DA 199.03 – Rebate item 317.04 – Calculation of the volume assembly localisation allowance to be utilised for this quarter and the excess volume assembly localisation allowance to be carried forward as an opening balance to the next quarter
    • DA 199.04A – Rebate item 317.04 – Calculation of the volume assembly localisation allowance in respect of specified motor vehicles produced and ready for sale for the SACU market this quarter
    • DA 199.04B – Rebate item 317.04 – Calculation of the volume assembly localisation allowance in respect of specified motor vehicles produced and exported outside the SACU this quarter
    • DA 199.06B – Rebate item 317.04 – The value of production rebate credit certificates utilised this quarter
    • DA 199.10 – Rebate item 317.04 – Determining the value for the calculation of customs duty and additional VAT on original equipment components imported by the registrant
    • DA 199.11 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 this quarter
    • DA 199.12 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 in unopened containers or unit load devices at the end of this quarter
    • DA 199.13 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components and supplied to other registrants this quarter
    • DA 199.14 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components exported this quarter
    • DA 199.15 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 returned to the overseas suppliers this quarter
    • DA 199.16 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 transferred to parts and accessories this quarter
    • DA 199.17 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of specified motor vehicles exported this quarter
    • DA 199.18 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 destroyed under customs supervision this quarter
    • DA 199.20 – Rebate item 317.04 – Determining the value for the calculation of the customs duty and additional VAT on original equipment components received by the registrant
    • DA 199.21 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU during previous quarter
    • DA 199.22 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU used in the manufacture of original equipment components and exported during the current quarter
    • DA 199.23 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU used in the manufacture of specified motor vehicles and exported during the current quarter
    • DA 199.24 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU transferred to parts and accessories during the current quarter
    • DA 199.25 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU destroyed under customs supervision during the current quarter
    • DA 199.A – Rebate item 317.04 – Amended customs account for registrants for the purpose of rebate item 317.04
22 October 2021
8 October 2021GG45268
R.1003

Amendment to rules under section 120 – Substitution of DA 185 Application form – Registration/Licensing of Customs and Excise Clients (DAR222)

8 October 2021
13 August 2021GG.44983
R.726

Amendment to rules under section 77H to adjust the jurisdiction of Branch Office Appeal Committees in relation to determinations referred to in section 47(9)(a)(i)(bb) (DAR221)

Amendment to rule 77H.11 with retrospective effect from 1 September 2019. Amendment to rule 77H.12 from date of publication.
30 July 2021GG44907
R.656

Amendment to rules under sections 59A and 76 to facilitate the implementation of export duty on scrap metal (DAR220)

With effect from 1 August 2021
23 July 2021GG44884
R.648

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

23 July 2021
23 July 2021GG44884
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)

23 July 2021
2 July 2021GG44798
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 2021GG44716
R.531

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

16 June 2021
14 June 2021GG44705
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 2021GG44700
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 2021GG44700
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 2021GG44601
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 2021GG44546
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 2021GG444506
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 2021GG44473
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 2021GG44428
R.328

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

9 April 2021
1 April 2021GG44383
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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