Rule Amendments 2013 - 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
27 December 2013	GG 37180 R.1031	Amendment of the rules for s.15 on traveller declarations and deletion of the DA 331 form Notice R.1031	27 December 2013
20 December 2013	GG 37169 R.1018	Substitution in item 202.00 of the Schedule to the Rules of all the DA 260 Excise Accounts and their schedules Notice R.1018 DA 260 – Excise Account: Wine (SVM) DA 260 – Excise Account: Wine (SOS) DA 260 – Excise Account: Wine (OS) DA260 – Excise Account: Vermouth (SVM) DA 260 – Excise Account: Vermouth (OS) DA 260 – Excise Account: Vermouth (SOS) DA 260 – Excise Account: Other Fermented Beverages (SVM) DA 260 – Excise Account: Other Fermented Beverages (SOS) DA 260 – Excise Account: Other Fermented Beverages (OS) DA 260 – Excise Account: Spirits Products (VMP) DA 260 – Excise Account: Spirits Products (VMS) (110-day cycle) DA 260 – Excise Account: Spirits Products (VMS) (130-day cycle) DA 260 – Excise Account: Spirits Products (SOS) DA 260 – Excise Account: Tobacco Products (VM) DA 260 – Excise Account: Tobacco Products (SOS) DA 260 – Excise Account: Malt Beer (VM) DA 260 – Excise Account: Malt Beer (SOS) DA 260 – Excise Account: Traditional African Beer Products (SVM)	20 December 2013
20 December 2013	GG 37169 R.1017	Amendment of the rules for s.119A relating to the electronic submission of excise accounts and returns via eFiling Notice R.1017 New! Note: Please note the dates in rule 119A.R101A(10)(e) and rule 119A.R101(10)(g)	20 December 2013
13 December 2013	GG 37124 R.976	Amendment of the Diamond Export Levy Rules in terms of s.18 of the Diamond Export Levy (Administration) Act, 2007 and substitution of the forms listed below: Notice R.976 DL 163 DL 163A DL 163B DL 163C DL 163D DL 185 Note: The deletion in Schedule A of rule 14.02 is deemed to have come into operation on 30 September 2009	13 December 2013 Rule 14.02 deleted with effect from: 30 September 2009
13 December 2013	GG 37124 R.975	Substitution of form DA 185.4B1 – Licensing Client Type 4B1 – Special Manufacturing Warehouse Notice R.975 DA 185.4B1	13 December 2013
6 December 2013	GG 37093 R.940	Insertion of new rule 35.06 that applies to licensed special customs and excise warehouses in order to place certain restrictions on the removal of wine in bulk Notice R.940	6 December 2013
1 November 2013	GG 36965 R.823	Amendment of rules relating to the insertion of the Automotive Production and Development Programme (APDP) forms and the following Annexures thereto Notice R823 DA 199 DA 199.A DA 199.01 DA 199.02 DA 199.02A DA 199.03 DA 199.04A DA 199.04B DA 199.06A DA 199.06B DA 199.10 DA 199.11 DA 199.12 DA 199.13 DA 199.14 DA 199.15 DA 199.16 DA 199.17 DA 199.18 DA 199.20 DA 199.21 DA 199.22 DA 199.23 DA 199.24	1 January 2013
11 October 2013	GG 36918 R.762	Amendment of rule 119A.R101A(10)(d) – New implementation date for excise accounts to be filed through eFiling with effect from 30 January 2014 Notice R.762	11 October 2013
11 October 2013	GG 36905 R.745	Insertion of new rule 120.12 relating to the non-acceptance of cheques at SARS offices or by post for amounts in excess of R100 000 Notice R.745	11 October 2013
30 August 2013	GG 36780 R.639	Amendment of Rule 19A3.03 to prescribe the removal of stripped wine (fermented ethyl alcohol) from the customs and excise manufacturing warehouse for wine products (SVM) to the secondary customs and excise manufacturing warehouse for spirits products (VMS) Notice R.639	30 August 2013
16 August 2013	GG 36737 R.606	Amendment of rule 19.08 to delete the definition of “maturation” in paragraph (d) Notice R.606	16 August 2013
11 July 2013	GG 36657 R.487	New provisions relating to the enablement of eFiling for excise duty, fuel levy, Road Accident Fund levy and environmental levy accounts – section 119A Notice R.487	11 July 2013
10 May 2013	GG 36433 R.340	Amendment to rule 59A.03(1)(a) – Giving effect to risk based use of temporary registration code 70707070 Notice R.340	10 May 2013
10 May 2013	GG 36433 R.339	Amendment to the Rules for section 76 for the purpose of a refund application contemplated in section 76(4) Notice R.339 Voucher of Correction for the CR1 – General Application for Customs Refund – Submission of documents in terms of Rule 76.04	10 May 2013
3 May 2013	GG 36427 R.330	Correction Notice withdrawing Notice R.242 published in Gazette 36320 on 27 March 2013 Notice R.330	3 May 2013
19 April 2013	GG 36372 R.291	Amendment of the Rules relating to pro forma agreements, bonds, etc., and the Schedule to the Rules substituting the form DA 185 and the following Annexures thereto: Notice R.291 DA 185 DA 185.4A2 DA 185.4B1 DA 185.4B2 DA 185.4B3 DA 185.4B4 DA 185.4B5 DA 185.4B6 DA 185.4B7 DA 185.4B8 DA 185.4B9 DA 185.4B10	19 April 2013
28 March 2013	GG 36279 R.225	Amendment of the Schedule to the Rules – Renaming of Bloemfontein International Airport to Bram Fischer International Airport (ss.6 and 120) Notice R.225	28 March 2013
27 March 2013	GG 36320 R.242	Amendment of the Schedule to the Rules – Substitution of forms DA 260 Excise Account for Other Fermented Beverages as a consequence to the taxation proposals tabled by the Minister in his Budget Review on 27 February 2013 (ss.19A and 120) Notice R.242 (*Withdrawn with effect from 3 May 2013 by Notice R.330) Notice R.243 DA 260 Excise Account – Other Fermented Beverages (SOS) DA 260 Excise Account – Other Fermented Beverages (OS) DA 260 Excise Account – Other Fermented Beverages (SVM)	27 February 2013 Time of tabling of taxation proposals at 14H58

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