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
​16 January 2006
GG 28409
 

R.39

​Amendment of rules relating to the TDCA – addition of 10 new member states to the European Union
1 May 2004
​16 January 2006

​GG 28409

R.40

​Amendment of rules relating to the TDCA – addition of 10 new member states to the European Union

1 May 2004
​1 February 2006

​GG 28467

R.110

​Correction Notice to change the date of implementation for State warehouse rent that was published in Notice R.1246 on 23 December 2005 to 1 March 2006 and replacement of form DA 68

​23 December 2005
​31 March 2006

​GG 28684

R.303

​Replacement of form DA 161A – Environmental Levy Account

1 April 2006
​31 March 2006

​GG 28684

R.305

​Amendments of excise rules for sections 18, 18A, 19A, 20, 28, 30, 31, 32, 59A, 64B, 64D, 64F, 69, 75, 101 and 120; replacement of form DA 160 – Petroleum Excise Account

​Note that there are different implementation dates
​​31 March 2006

​​GG 28684

R.306

​Insertion of biodiesel rules – section 37B; replacement of form DA 185 and all the Annexures; Insertion of DA 162 – Petroleum Excise Account for Biodiesel

​31 March 2006
​21 April 2006

​GG 28770

R.401

​Forms DA 610, DA 611 and DA 614 replaced to provide for Part 5 of Schedule No. 1

​21 April 2006
​24 April 2006

​GG 28772

R.404

​References to Port Nolloth and Alexander Bay added in Note 4 in item 200.03 in the Schedule to the Rules and Note 6 inserted

​24 April 2006
​2 June 2006

​GG 28905

R.510

​New rules for section 91 and form DA 96 added

​2 June 2006
​1 September 2006

​GG 29184

R.871

​Working hours for Lebombo extended till 22H00

​1 September 2006
​29 September 2006

​GG 29257

R.961

​Amendment of rules relating to the implementation of the SAD 500 range of documents

1 October 2006
​22 November 2006

​GG 29407

R.1167

​Substitution of form DA 70 – Application to make provisional payment

​22 November 2006
​1 December 2006

​GG 29413

R.1178

​Amendment of rule 19A.09

​1 December 2006