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.

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
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) Notice R.2215	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) Notice R.2188	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) Notice R.2189	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) Notice R.2172	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sharing and to clarify and legally regulate the position regarding accredited client statuses (granted under the repealed rules), that expired after the COVID-19 “lockdown” (DAR232) Notice R.200	8 April 2022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) Notice R.181	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) Notice R.1768 DA 49A.01 – Supplier’s declaration	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) Notice R.1767 DA 260 – Excise Account: Tobacco Products (VM) DA 260 – Excise Account: Tobacco Products (SOS)	18 January 2022

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