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

7 October 2022
New!

GG 47254
R.2576

Amendment to rules under sections 44 and 120 – Amendment to rule 00.05, insertion of rule 44.05 and substitution of forms SAD 502 and SAD 505 (DAR240)

  • Notice R.2576
    • SAD 502 – Customs Declaration Form (TRANSIT CONTROL AND TRANSPORT FOR EXAMINATION)
    • SAD 505 – Customs Declaration Form (BOND TRANSIT CONTROL AND TRANSPORT FOR EXAMINATION)
7 October 2022

16 September 2022

GG 46913
R.2484

Amendment to rules under sections 19A and 120 – Substitution of form DA 260 account in the Schedule to the Rules to the Customs & Excise Act, 1964 to provide for alcohol powder products (DAR239)

  • Notice R.2484
    • DA 260 – Traditional African Beer Products (SVM)
    • DA 260.01 – Traditional African Beer Products (SVM 2)
    • DA 260.02 – Traditional African Beer Products (SVM 3)
    • DA 260.04 – Traditional African Beer Products (SVM 4)
    • DA 260.04A – Traditional African Beer Products (SVM 5)
With effect from
1 October 2022

9 September 2022
New!

GG 46883
R.2470

Amendment to rules under sections 19A and 120 – Substitution of form DA 185.4B1 in the Schedule to the Rules of the Customs and Excise Act, 1964 to provide for alcohol powder products (DAR238)

9 September 2022

26 August 2022

GG 46789
R.2415

Miscellaneous amendments to the rules under sections 59A, 60 and 120 (DAR237)

  • Notice R.2415
    • DA 185 – Application Form: Registration / Licensing of Customs and Excise Clients
    • DA 185.4A9 – Non commercial manufacturer of biodiesel Section 37B and Rule 37B 02a
    • DA 46A.04 – Declaration by Producer
26 August 2022
1 July 2022

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:

What is your experience of the website? Did you find what you were looking for?
Click here to answer our one-minute survey – Tell us what you think of the SARS website.

Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print