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 | |||
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Date | GG and Notice Numbers | Description | Implementation Date |
15 September 2023 New! | 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) | 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) | 15 September 2023 |
30 June 2023 | GG 48862 R.3620 | Amendment to rules under sections 46, 49 and 120 – Trade agreements (DAR249) | 30 June 2023 |
30 June 2023 | GG 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):
| 30 June 2023 |
23 June 2023 | GG 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)
| With retrospective effect from 1 June 2023 |
29 May 2023 | GG 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 2023 | GG 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 2023 | GG 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 2023 | GG 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 2023 | GG 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 |