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Customs and Excise Act Rules Amended

August 17, 2021

South African Revenue Service

Customs and Excise Act Rules have been amended.

The South African Revenue Service (SARS) published the amended Rules in Government Gazette 44983.

A new paragraph (b) of subrule (2) is inserted into Rule 77H.11.

It stipulates that a Customs and Excise Branch Office Appeal Committee may “consider an appeal in relation to a determination referred to in section 47(9)(a)(i)(bb) made after 1 September 2019 at Branch Office level concerning goods contemplated in item 670.04 of Schedule No. 6 in respect of which the amount to which the appeal relates does not exceed R20 000 000”.

Subrule (3) is added to Rule 77H.12.

It stipulates that the Chairperson of an Appeal Committee can designate an officer or SARS official on the Committee with the necessary knowledge and skills to act as presiding officer at meetings of the Appeal Committee in the absence of the Chairperson and perform the functions of Chairperson.

Meanwhile, SARS has, in Gazette 44983, published amendments to Customs and Excise Act Schedules:

• Notice 727 – Amendment to Part 4 to Schedule No. 6, by the substitution of Note 4 in order to include the reference to rebate item 317.04, as a consequence to the implementation of APDP Phase II – With retrospective effect from 1 July 2021;
• Notice 728 – Amendment to Part 3 to Schedule No. 5, by the insertion of item 538.00/0.00/04.00, as a consequence to the implementation of APDP Phase II – With retrospective effect from 1 July 2021;
• Notice 729 – Amendment to Part 1 to Schedule No. 4, by the substitution of the description in item 410.03/87.00/01.02 in order to include reference of new rebate item 307.04, as a consequence to the implementation of APDP Phase II – With retrospective effect from 1 July 2021;
• Notice 730 – Amendment to Part 1 to Schedule No. 3, by the substitution of Note 8.3 as well as the Notes to items 317.00 and 317.07, as a consequence to the implementation of APDP Phase II – With retrospective effect from 1 July 2021.

Other notices include:

• Gazette 44981 – Public Finance Management Act exemption – South African Revenue Service exempted from various Generally Recognized Accounting Practice (GRAP) Standards for five years with effect from 1 April 2022;
• Notice 722 – Regulations on Accounting Standards – GRAP 104 on Financial Instruments (Revised 2019) to apply from 2025/2026 financial year; improvements to the Standards of GRAP 2020 to apply from 2023/2024 financial year and amendments to GRAP 1 on Presentation of Financial Statements 2019 to apply from 2023/2024 financial year;
• Gazette 44996 – 2021 Division of Revenue Act – health department converts R143.09 million from National Health Insurance Indirect Grant to the Human Resources and Training Grant and health department allocates funds to provinces following revised allocations.