Rule Amendments 2023

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 December 2023
New!
GG 49792
R.4135

Amendment to rules under sections 64E and 120 – Accreditation (DAR254)

With effect from 8 December 2023
1 December 2023
New!
GG 49792
R.4134

Amendment to rules under section 120 – Rules numbered 120.13 – Advance import payments (DAR253)

1 December 2023
24 November 2023GG 49759
R.4110

Amendment to rules under sections 77H and 120 – Internal appeals (DAR252)

24 November 2024

15 September 2023

GG 49304 
R.3871

Amendment to rules under sections 47B and 120 – Insertion of forms for the air passenger tax in the Schedule to the Customs and Excise Rules (DAR250)

  • Notice R.3871
    • APT 101 – Air Passenger Tax: Agent’s application for registration/cancellation or changing of registered particulars
    • APT 102 – Air Passenger Tax: Operator’s application for registration/ancellation or changing of registered particulars and
    • APT 201 – Air Passenger Tax Return
15 September 2023
15 September 2023
New!
GG 49313
R.3884

Amendment to rules under sections 59A, 60, 64F, 75, 101A and 120 – Electronic submission of applications for drawbacks and refunds of Schedules No. 5 and 6, and related rule amendments (DAR251)

  • Notice R.3884
    • DA 63 – Application for refund – Export for trade purposes of imported duty paid goods (Refund item 522.03)
    • DA 64 – Application for drawback/refund
    • DA 66 – General Application for drawback/refund
15 September 2023
30 June 2023GG 48862
R.3620

Amendment to rules under sections 46, 49 and 120 – Trade agreements (DAR249)

30 June 2023
30 June 2023GG 48862
R.3621

Amendment to rules under section 120 – Item 202.00 of the Schedule to the rules is  amended by the substitution of the following forms (DAR248):

  • Notice R.3621
    • DA 185 – Application form – Registration or Licensing of Customs and Excise Clients
    • DA 185 4A3 – Registration Client Type 4A3 – Rebate or Refund User (Schedule No’s 3 4 and 6)
30 June 2023
23 June 2023GG 48838
R.3565

Amendment to the rules under sections 49 and 120 – Economic Partnership Agreement between the SADC EPA states, of the one part, and the European Union and its member states, of the other part (DAR247)

  • Notice R.3565
    • Appendix A – List of countries with which cumulation may be applied
    • Appendix B – Exclusion list of materials where cumulation would not apply – SADC
    • Appendix C – Exclusion list of materials where cumulation would not apply – MFN
With retrospective effect from 1 June 2023
29 May 2023GG 48669
R.3473

Amendment to rules under sections 19A and 120 – Amendment to rule 19A1.01 to provide for the retrospective approval of licensing applications in respect of vaping solutions. (DAR246)

With effect from 1 June 2023
31 March 2023GG 48340
R.3230

Amendment to rules under sections 19A and 120 – Implementation of tobacco products related excise duties on nicotine and nicotine-substitute solutions in vaping products – Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored

With effect from 1 June 2023
31 March 2023GG 48340
R.3231

Item 202.00 of the Schedule to the rules is hereby amended by the substitution of the following form (DAR244):

31 March 2023
31 March 2023GG 48340
R.3229

Item 202.00 of the Schedule to the rules is hereby amended by the substitution of the following form (DAR243):

31 March 2023
24 March 2023GG 48293
R.3194

Amendment to rules under sections 19A and 120 – Rule 19A4.01(b)(ii), to clarify that a special customs and excise storage warehouse may be licensed for the storage of fuel levy goods received from a customs and excise manufacturing warehouse for removal to a BELN country or for export (including supply as stores for foreign-going ships) (DAR242)

With retrospective effect from 11 March 2011

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