Rule Amendments 2015 - South African Revenue Service

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.

Note:
Forms published on this page are as per the Government Gazette in which they appear, thus providing a historic account of amendments per form. The most updated forms, which taxpayers should use unless they relate to a specific period, are available at All Forms.

Publication Details		Description	Implementation Date
Date	GG and Notice Numbers	Description	Implementation Date
31 December 2015	GG 39569 R.1294	Amendment of rules – insertion of rule 120.09A – Currency conversions for determining value of goods exported or to be exported. Rules under section 120	31 December 2015
3 July 2015	GG 38925 R.566	Amendment of rules under section 21A relating to special economic zones Notice R.566	9 February 2016 See Proclamation R.6 of 2016
19 June 2015	GG 38878 R.512	Amendment of rules under section 19A – Substitution of DA260 Accounts for Other Fermented Beverages Notice R.512 DA260 Excise Account for Other Fermented Beverages (SOS) DA260 Excise Account for Other Fermented Beverages (OS) DA260 Excise Account for Other Fermented Beverages (SVM)	With effect from 14:59 on 25 February 2015
22 May 2015	GG 38804 R.425	Amendment of rules under section 75 – Keeping of registers by rebate users Notice R.425	22 May 2015
27 March 2015	GG 38603 R.246	Amendment of rules under section 77H – Internal appeal process with specific reference to the reporting line of the tariff and valuation section Notice R.246	1 September 2014
20 March 2015	GG 38575 R.226	Insertion of rules for section 47 – Compulsory tariff determinations for alcoholic beverages Notice R.226 Note: Compulsory determinations must be obtained from 1 April 2015 within the specific periods or time frames that are prescribed in the rules	20 March 2015
20 March 2015	GG 38575 R.225	Amendment of rules under section 21A – Alignment of rules made pertaining to Industrial Development Zones (IDZ) with new Special Economic Zones (SEZ) legislation to be implemented by the Department of Trade and Industry Notice R.225	9 February 2016 See Proclamation R.6 of 2016
6 March 2015	GG 38521 R.178	Amendment of rules under sections 59A and 60 – Persons who may apply for registration or licensing now include a public officer appointed in terms of section 246 of the Tax Administration Act, 2011 Notice R.178	6 March 2015

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