Rule Amendments 2023

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

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

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

• Notice R.3620

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)

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

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)

• Notice R.3473

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

• Notice R.3230
  • DA 260 Excise Account – Tobacco Products (SOS)
  • DA 260 Excise Account – Tobacco Products (VM)

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

• Notice R.3231
  • DA 186 – Application for accredited client status under section 64E of the Customs and Excise Act, 1964

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

• Notice R.3229
  • DA 180 – Environmental Levy Account for Carbon Tax (front page)
  • Completion notes to DA 180 carbon tax account

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)

• Notice R.3194