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Customs and Excise Act Rules Amended

May 10, 2021

South African Revenue Service

Customs and Excise Act Rules have been amended.

The South African Revenue Service (SARS) announced the amendment in Government Gazette 44546.

Rule 76.02 on refund applications being lodged with the Controller at whose office the duty involved was originally paid has been deleted.

In Notice 409, SARS published an amendment of Schedule 1 to the act:


• Amendment to Part 1 of Schedule 1 by the insertion of tariff subheading 6506.10.20 in order to reduce the rate of customs duty on other safety headgear from 25% to free – Report 611 – in effect on 7 May 2021.

Meanwhile, national treasury has briefed parliament on the 2021 Appropriation Bill and the 2021 Special Appropriation Bill tabled in February 2021.

The Appropriation Bill aims to:


• appropriate money from the National Revenue Fund for the requirements of the State for the 2021/22 financial year;
• prescribe conditions for the spending of funds withdrawn for the 2022/23 financial year before the commencement of the Appropriation Act for the 2022/23 financial year; and
• provide for matters incidental thereto.

The Special Appropriation Bill aims to:


• appropriate an additional amount of money to votes of Health and Social Development;
• effect an adjustment to an appropriation of money to the vote of Public Enterprises; and
• provide for matters connected therewith.

R1.25 billion is allocated to the health department to procure COVID-19 vaccines and implement a related COVID-19 vaccine research project; R2.826 billion is allocated to the social development department in order to fund the extension of the Special COVID-19 Social Relief of Distress Grant and allocations to the public enterprises department are adjusted to assist SAA subsidiaries with urgent funding needs.