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 ​
DateGG and Notice Numbers
​26 February 2003
GG 24973
R.309
​Amendment of rule 69.01(a) – Substitution for subparagraph (i) relating to the 55% on cosmetics in respect of items 118.10, 118.15, 118.20, 118.25 and 118.30
26 February 2003
​26 February 2003

​GG 24975

R.313

​Schedule to the Rules – Substitution of forms DA 185, DA 185.07 and DA 185.09

​26 February 2003
​26 February 2003

​GG 24975

R.314

​Schedule to the Rules – Insertion of new form DA 33A

​26 February 2003
​26 February 2003

​GG 24975

R.315

​Amendment of rules – Implementation date for rules 19A.01 to 19A.10 insofar as they relate to beer and spirits; rules 19A2.01 and 19A2.02 in respect of beer; rules 19A3.01 to 19A3.06 for spirits, as well as transitional arrangements

​26 February 2003
​26 February 2003

​GG 24975

R.316

​Amendment of rule 59A.02

​26 February 2003
​26 February 2003

​GG 24975

R.317

​Amendment of rule 64D.04(1)

​26 February 2003
​26 February 2003

​GG 24975

R.318

​Amendment of rule 18A.08(c)

​26 February 2003
​20 March 2003

​GG 24594

R.406

​Amendment of rules – Insertion of rules 101A.01 to 101A.12 relating to electronic communication; new User Agreement for Electronic Communication; new Annexure A – Digital Signature

​20 March 2003
​20 March 2003

​GG 24594

R.407

​Schedule to the Rules – Substitution of form DA 185; Insertion of new annexure DA 185.12 – Registration for electronic communication with SARS

​20 March 2003
​2 April 2003

​GG 24702

R.488

​Amendment of rules 64F.01-64F.07; Pro Forma Agreement between licensed distributor and Commissioner; Pro Forma Bond for a licensed distributor of fuel; Pro Forma Addendum to bond for licensed distributor

​2 April 2003
​2 April 2003

​GG 24702

R.489

​Implementation date for rules 19A.01 to 19A.10 insofar as they relate to fuel levy

​​2 April 2003
​​2 April 2003

​GG 24702

R.490

​Amendment of rule 18A.09(a) to (d) relating to the removal for export of petroleum, distillate fuel and illuminating kerosene

​​2 April 2003
​​2 April 2003

​GG 24702

R.491

​Schedule to the Rules – Insertion of new form DA 35; Substitution of forms DA 550 and DA 610

​​2 April 2003
​​2 April 2003

​GG 24702

R.492

​Schedule to the Rules – Substitution of forms DA 185 and DA 185A; Insertion of new Annexure DA 185.13 – Licensing of Distributor of Fuel

​​2 April 2003
​27 June 2003

​GG 25109

R.905

​Schedule to the Rules – Purpose codes for DA 610 and DA 611; Substitution of forms DA 611 and DA 614

​27 June 2003
​​​27 June 2003

​GG 25144

R.945

​Amendment of the Rules – Insertion of rules for section 8 relating to the manifest acquittal system (MAS); Schedule to the Rules – New forms DA 8, DA 8.01, DA 8.02, DA 8.03, DA 8.04

​​27 June 2003
​11 July 2003

​GG 25187

R.998

​Schedule to the Rules – 24-Hour rule for Beit Bridge

1 June 2003
​25 July 2003

​GG 25220

R.1052

​Amendment of rule 46A.03 – AGOA interim regulations; changes on the visa form

​1 August 2003
​6 August 2003

​GG 25333

R.1155

​Amendment of rule 64E – Storage of documents off-site

​6 August 2003
​6 August 2003

​​GG 25333

R.1156

​Amendment of rules 120B.01 to 120B.03 – Temporary procedures for SAD for use in the Transkalahari Corridor

​1 August 2003
​22 August 2003

​GG 25354

R.1193

​Amendment of rules 101A.01(c) and 101A.02(3)(a)(i) relating to delegations for electronic communication

​22 August 2003
​10 October 2003

​GG 25527

R.1416

​Schedule to the rules – Users of forms DA 63, DA 64 and DA 66 are allowed to utilize existing stock until 30 November 2003

​10 October 2003
​7 November 2003

​GG 25677

R.1633

​Amendment of rules 19A.06

​7 November 2003
​12 December 2003

​GG 25828

R.1794

​Amendment of rule 49A.18(19)(20)(a) and (b)

​1 January 2004
​12 December 2003

​​GG 25828

R.1795

​Insertion of rules 46A2.01 to 46A2.31 relating to the GSP provisions for the Community, Norway and Switzerland

​1 January 2004
​12 December 2003

​​GG 25828

R.1796

​Schedule to the Rules – New forms for GSP: DA 46A2.01; DA 46A2.02; DA 46A2.03; DA 46A2.04; Annexure DA 185.14; Substitution of forms DA 49A.02, DA 185 and DA 185.02

​1 January 2004