Rule Amendments 2022

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
1 July 2022
New!

GG 46648
R.2215

Amendment to rules under sections 19, 19, 60 and 120 – Insertion of rules numbered 19.09 in relation to the monitoring of certain customs and excise warehouses through CCTV equipment (DAR235)

With effect from 1 August 2022
24 June 2022

GG 46589
R.2188

Amendment to rules under sections 21 and 120 – Duty free sale of new motor vehicles to diplomats (DAR236)

24 June 2022
24 June 2022

GG 46589
R.2189

Amendment to rules under section 120 – Official hours of attendance and the hours of business at Kosi Bay (DAR234)

24 June 2022
17 June 2022

GG 46553
R.2172

Amendment to rules under sections  59A.01A  and 120 – Submission of registration applications by the two types of electronic users (DAR233)

17 June 2022
8 April 2022

GG 46207
R.200

Amendment to rules under sections 64E and 120 to clarify the validity period of accredited client statuses, to provide for information sharing and to clarify and legally regulate the position regarding accredited client statuses (granted under the repealed rules), that expired after the COVID-19 “lockdown” (DAR232)

8 April 2022
1 April 2022

GG 46165
R.181

Amendment to rules under section 120 to insert Kosi Bay as a place of entry in the Schedule to the Customs and Excise Rules, 1995 (DAR231)

1 April 2022
18 March 2022

GG 46056
R.1892

Amendment to rules under sections 7, 59A, 75 and 120 – Review of diesel fuel refund tax system (DAR230)

  • Notice R.1892
    • DA 185 – Application Form: Registration / Licensing of Customs and Excise Clients
    • DA 185.4A21 –Registration client type 4A21 – Seller of eligible purchases of distillate fuel to diesel refund users
    • DA 185.4A22 – Registration client type 4A22 – Diesel refund user under the diesel refund scheme
    • DSL 201 – Diesel refund return
With effect from a date to be determined by notice in the Gazette
18 February 2022

GG 45931
R.1768

Amendment to rules under sections 8, 38A, 46A, 47B, 64D, 101 and 120  – Rules published in Government Notice R.1874 of 8 December 1995 (DA229)

18 February 2022
18 February 2022

GG 45931
R.1767

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 (DAR228)

18 January 2022

Table of Contents

Last Updated:

Facebook
Twitter
LinkedIn
Email
Print