Rule Amendments 2023

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
Date	GG and Notice Numbers	Description	Implementation Date
29 May 2023 New!	GG 48669 R.3473	Amendment to rules under sections 19A and 120 – Amendment to rule 19A1.01 to provide for the retrospective approval of licensing applications in respect of vaping solutions. (DAR246) Notice R.3473	With effect from 1 June 2023
31 March 2023	GG 48340 R.3230	Amendment to rules under sections 19A and 120 – Implementation of tobacco products related excise duties on nicotine and nicotine-substitute solutions in vaping products – Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored Notice R.3230 DA 260 Excise Account – Tobacco Products (SOS) DA 260 Excise Account – Tobacco Products (VM)	With effect from 1 June 2023
31 March 2023	GG 48340 R.3231	Item 202.00 of the Schedule to the rules is hereby amended by the substitution of the following form (DAR244): Notice R.3231 DA 186 – Application for accredited client status under section 64E of the Customs and Excise Act, 1964	31 March 2023
31 March 2023	GG 48340 R.3229	Item 202.00 of the Schedule to the rules is hereby amended by the substitution of the following form (DAR243): Notice R.3229 DA 180 – Environmental Levy Account for Carbon Tax (front page) Completion notes to DA 180 carbon tax account	31 March 2023
24 March 2023	GG 48293 R.3194	Amendment to rules under sections 19A and 120 – Rule 19A4.01(b)(ii), to clarify that a special customs and excise storage warehouse may be licensed for the storage of fuel levy goods received from a customs and excise manufacturing warehouse for removal to a BELN country or for export (including supply as stores for foreign-going ships) (DAR242) Notice R.3194	With retrospective effect from 11 March 2011

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