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Customs and Excise Act Rules Amended

June 3, 2019

South African Revenue Service

3 June 2019

(DAR/184) Rules in terms of the Customs and Excise Act have been amended.

The South African Revenue Service (SARS) published the amended rules in Government Gazette 42497.

A new definition on “part-shipment” has been added to Rule 8.01.

““Part-shipment”, in relation to information reflected on an advance arrival or departure notice prescribed in terms of these rules for trucks entering or leaving the Republic, indicates a part of a consignment of goods that is – (a) transported through a single land border-post on more than one truck by reason of the size, weight or volume of the goods in the consignment; and (b) entered on a single bill of entry.”

A new paragraph (g) is added to sub-rule (2).

It reads “if the cargo transported is a part-shipment, an indicator to that effect, stating that the cargo is being transported “in part” or “in final part” of the part shipment.”.

Meanwhile, in Notice 843, SARS has amended Schedule 1 to the act introducing the carbon fuel levy to the fuel levy.

In Notice 844, SARS has announced amendments to Schedule 6 of the act pertaining to the fuel levy.

The amendments apply from 5 June 2019.

In a statement, national treasury announced the technical adjustment to the composition of the fuel levy rates as set down in the 2019 Budget.

“The carbon tax on fuel will be decreased by 2 c/l to 7c/l for petrol and to 8c/l for diesel, and the general fuel levy will correspondingly be increased by 2 c/l.”

According to treasury, the total fuel levy adjustment will therefore remain the same as announced in the 2019 Budget.