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
28 December 2012​

​GG 36039

R.1109

​Amendment of rules relating to the substitution of Form DA 90 – Application for refund of excise duty and fuel levy under certain circumstances specified in Schedule No. 6 (ss.76 and 120)

​28 December 2012
​21 December 2012

​GG 36011

R.1097

​Amendment of rules relating to the Generalized System of Preferences (GSP) for Norway

​21 December 2012
​21 December 2012

​GG 36011

R.1096

​Amendments of rules relating to the Generalized System of Preferences (GSP) for the European Union (EU)

​21 December 2012
​30 November 2012

​GG 35910

R.967

​Amendment of rules relating to travellers (s.15) and implementation dates for the Passenger Processing System (PPS)

​30 November 2012
​12 October 2012

​GG 35760

R.815

​Substitution of Excise Accounts Forms DA 260 for tobacco products

 

​1 January 2012
​12 October 2012

​GG 35760

R.814

​Amendment of the reference to rebate item 624.20 in the rules for section 19A
1 April 2006
​14 September 2012

​GG 35668

R.754

​Substitution of form DA 70 – Application to make Provisional Payment

​14 September 2012
​14 September 2012

​GG 35668

R.753

​Amendments of rules relating to travellers (ss.15 and 120) and implementation dates for the Passenger Processing System (PPS)

​14 September 2012

Note:

Dates in paragraph (b) of this Notice relating to the implementation of the PPS

​14 September 2012

​GG 35668

R.752

​Amendments to the form DA 185 – Application Form: Registration / Licensing of Customs and Excise Clients

​14 September 2012
​10 August 2012

​GG 35573

R.620

​Amendment of rules relating to the form DA 90 – Application for refunds on excise duties and fuel levy paid on fuel used by diplomatic and other foreign representatives in their vehicles in accordance with the requirements of specific tariff items in Schedule No. 6 (ss.76 and 120)

​10 August 2012
​20 April 2012

​GG 35259

R.311

​Amendments to rules relating to travellers (ss.15 and 120)

​20 April 2012
​30 March 2012

​GG 35193

R.260

​Amendment of rules relating to MIDP and forms (ss.75 and 120) 

1 January 2012
​23 March 2012

​GG 35178

R.232

​Amendment of rules  relating to the next roll-out of mandatory foreign principal registration and/or licensing and the mandatory registration of a nominated agent located in the Republic (ss.59A and 120)

​23 March 2012
​16 March 2012

​GG 35140

R.218

​Amendment of rules relating to requirements for supporting documents, places appointed as transit sheds, container terminals, container depots and degrouping depots, as well as time allowed for temporary importation of goods from any of the BLNS countries

​16 March 2012
​10 February 2012

​GG 35027

R.102

​Amendments of rules relating to foreign principal and agent registrations (ss.59A, 60, 64D, 101A, 120 and 120A)

​10 February 2012