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Customs and Excise Act Rules Amended

February 22, 2022

South African Revenue Service

Customs and Excise Act Rules have been amended.

The South African Revenue Service (SARS) published the amendments in Government Gazette 45931.

New forms are inserted.

Forms include DA 260 on Excise Account: Tobacco Products (VM) and DA 260 Excise Account: Tobacco Products (SOS).

Meanwhile, in Notice 1768, SARS published further amendments to the act’s rules.

A new Rule 00.09 on interpretation of certain references is inserted.

Rule 8 gets a new definition on working day meaning any day other than a Saturday, Sunday or a public holiday.

A new subparagraph (iii) is also inserted into paragraph (a) of Rule 46A1.02.

References to King Shaka International Airport and O.R. Tambo International Airport are included.

The amendments came into effect on the date of publication except for items 3 and 4 which came into effect on 19 January 2021.