Customs and Excise Act, 1964

 

To provide for the levying of customs and excise duties and a surcharge; for a fuel levy, for a Road Accident Fund levy, for an air passenger tax and an environmental levy; the prohibition and control of the importation, export, manufacture or use of certain goods; and for matters incidental thereto.

 

 

Latest Developments:

 

The Customs and Excise Act, 1964 (Act No.91 of 1964), has been updated with Amendment of Rules under Notice No. R. 1874 of 1995 to insert Rule 21.05A, amend rule 60.01A and insert rule 64DA. Amended and new Forms can be viewed on the SARS website - effective 30 November 2024, as per Notice No. R.5562, GG51627, dated 22 November 2024.

 

The Customs and Excise Act, 1964 (Act No.91 of 1964), has been updated with Amendment of Rules under Notice No. R. 1874 of 1995, as per Notice No. R.5158, GG51131, dated 30 August 2024.

 

The Customs and Excise Act, 1964 (Act No.91 of 1964), has been updated with Amendment of Rules – insertion of Rules 4.01, 4.02 and 4.03 under Chapter II - effective 19 April 2024, as per Notice No. R.4715, GG50458, dated 12 April 2024.

 

The Tax Administration Laws Amendment Act, 2023 (Act No. 18 of 2023) has updated and made Amendments to this Act as per Notice No. 4227, GG49947, dated 22 December 2023 – effective 22 December 2023

 

The Taxation Laws Amendment, 2023 (Act 17 of 2023), has updated and made Amendments to this Act as per Notice No. 4226, GG49894, dated 22 December 2023 – effective 22 December 2023

 

The Rates and Monetary Amounts and Amendment of Revenue Laws, Act 2023 (Act No. 19 of 2023) has updated and made Amendments to this Act as per Notice No. 4228, GG49948, dated 22 December 2023 – effective 22 December 2023

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules – Rule 64E.01, 64E.05, 64E.06, 64E.08, 64E.11, 64E.14 and 64E.15, insertion of Rule 64E.11A, and Repeal of Form DA186 with effect from 8 December 2023, as per Notice No. R.4135 of GG49792 dated 1 December 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules – Rule 120.13.01, 120.13.03 and 120.13.04 and insertion of Rule 120.13.04A, and Rule 120.13.05A and B with effect from 1 December 2023, as per Notice No. R.4134 of GG49792 dated 1 December 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules – Rules 77H.01 to 77H.15 with Transitional Arrangements, as per Notice No. R.4110 of GG49759 dated 24 November 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules – rule 59A.06A, 60.06A, 64F.07, 101A(2) and Schedule to the Rules, and the insertion of rule 75.26, under Notice R.1874 of 1995 - effective 15 September 2023, as per Notice No. R.3884 of GG49313 dated 15 September 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules 47B.01, 47B.03, 47B.08, and 47B.11 under Notice R.1874 of 1995, as per Notice No. R.3871 of GG49304 dated 15 September 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules under Notice R.1874 of 1995, as per Notice No. R.3620 of GG48862 dated 30 June 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules under Notice R.1874 of 1995: – Rule 49A – with retrospective effect from 1 June 2023, as per Notice No. R.3565 of GG48838 dated 23 June 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules under Notice R.1874 of 1995: – insertion of Rule 19A1.01(d), as per Notice No. R.3473 of GG48669 dated 29 May 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules under Notice R.1874 of 1995: Rule 19A.04 - effective 1 June 2023, as per Notice No. R.3230 of GG48340 dated 31 March 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules under Notice R.1874 of 1995: Rule 19A4.01 - effective 11 March 2011, as per Notice No. R.3194 of GG48293 dated 24 March 2023.

 

The Tax Administration Laws Amendment Act, 2022 (Act No 16 of 2022) has updated and made Amendments to this Act, as per Notice No. 1542 of GG47827, dated 5 January 2023.

 

The Taxation Laws Amendment Act, 2022 (Act No. 20 of 2022) has updated and made Amendments to this Act, as per Notice No. 1541 of GG47826, dated 5 January 2023

 

The Rates and Monetary Amounts & Amendment of Revenue Laws Act 2022 (Act 19 of 2022) has updated and made Amendments to this Act as per Notice No. 1540 of GG47825, dated 5 January 2023.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment to Rules: insertion of Rule 15.03A effective 29 November 2022, as per Notice No. R.2799 of GG47592 dated 28 November 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment to Rules: Rule 00.05 and insertion of Rule 44.05, as per Notice No. R.2576 of GG47254 dated 7 October 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules 59A.01A, 59A.11, 60.10A, 120.13, as per Notice No. R.2415 of GG46789 dated 26 August 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules – Insertion of new Rule 19.09-Effective 1 August 2022, as per Notice No. R.2215 of GG46648 dated 1 July 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules – Amendment of Schedule to the Rules, as per Notice No. R.2189 of GG46589 dated 24 June 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules - Rule 21.05.02, as per Notice No. R.2188 of GG46589 dated 24 June 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules - Rule 59A.01A, as per Notice No. R.2172 of GG46553 dated 17 June 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendment of Rules - Rule 64E.19, as per Notice No. R.2000 of GG46207 dated 8 April 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated with Amendments of Rules 7.09, 59A.01A and insertion of Rule 75.25, as per Notice No. R.1892 of GG46056 dated 18 March 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated by Amendments to Customs and Excise Rules as well as the addition of Schedule to the Rules with amendments, as per Notice No. R.1768 of GG45931 dated 18 February 2022.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964), has been updated by Amendments to Customs and Excise Rules – Rule 75.00, as per Notice No. R.1648 of GG45702 dated 31 December 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Amendments to Customs and Excise Rules – Rule 59A.03 and insertion of Rule 120.13, as per Notice No. R.1563 of GG45570 dated 3 December 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by the Amendment of Rules – Rule 77H.11 and Rule 77H.12, as per Notice No. R.726 of GG44983 dated 13 August 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by the Amendment of Rules –Rule 59A.03 and Rule 76.04, as per Notice No. R.656 of GG44907 dated 30 July 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by the Amendment of Rules – Substitution of Rule 18.14, as per Notice No. R.649 of GG44884 dated 23 July 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by the Amendment of Rules – Section64E repealed and replaced - effective from 23 July 2021, as per Notice No. R.648 of GG44884 dated 23 July 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by the Amendment of Rules 59A.01A and 60.01A, as per Notice No. R.572 of GG44798 dated 2 July 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated the publication of Amendment of Rules 60.01A, 119A.R101A(10)(d) and the insertion of Rule 21.05, as per Notice No. R.525 of GG44705 dated 14 June 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated the publication of Amendment of Rule 38.14A, as per Notice No. R.503 of GG44700 dated 11 June 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated the publication of Amendment of Rules by the insertion of Rule 49G.48.05, as per Notice No. R.502 of GG44700 dated 11 June 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated amended by the publication of Amendment Rules – Deletion of Rule 76.02, as per Notice No. R408 of GG44546 dated 7 May 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated amended by the publication of Amendment Rules –  effective 23 April 2021, as per Notice No. R393 of GG44506 dated 30 April 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated amended by the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020) as per Notice No. 25 of GG44083 dated 20 January 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by the Rates and Monetary and Amendment of Revenue Laws Amendment Act 2020, (Act No. 24 of 2020) as per Notice No. 24 of GG44082 dated 20 January 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020) as per Notice No. 22 of GG44080 dated 20 January 2021.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules - Insertion if Rule 49F, as per Notice No. R1432 of G44049 dated 31 December 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules - Insertion if Rule 49G, as per Notice No. R1430 of G44049 dated 31 December 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules 24.01, 24.03 and 24.04 as per Notice No. R1401 of G44029 dated 24 December 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, 120A.03 and 201.10 as per Notice No. R. 1265 of G43935 dated 27 November 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated to record the Imposition of Provisional Payment (PP/155), as per Notice No. R1222 of G43901 dated 13

November 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 59A.010A and 60.10(1) as per Notice No. R. 1098 of G43811 dated 16 October 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 00.09 up to and including 120A.03 as per Notice No. R938 of G43661 dated 28 August 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rule 19A.11 as per Notice No. R876 of G43608 dated 11 August 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rule 24.01 as per Notice No. R864 of G43592 dated 7 August 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 59A.03 as per Notice No. R825 of G43569 dated 31 July 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 59A.010A and 107A as per Notice No. R699 of G43464 dated 23 June 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 19A,32.01 and 36.01 as per Notice No. R638 of G43399 dated 5 June 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rule 38.14A as per Notice No. R607 of G43359 dated 29 May 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Correction Notice referring to R583 of GG 43353 as per Notice No. R606 of G43359 dated 29 May 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Insertion of Rules 107A and 110 as per Notice No. R583 of G43343 dated 22 May 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rule 120.12 as per Notice No. R474 of G43245 dated 24 April 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 8.04 up to and including 116.01 as per Notice No. R473 of G43245 dated 24 April 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments to Section 24, Rule 24.03 of the Customs and Excise Rules as per Notice No. R. 458 of G43222 dated 9 April 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments to this Act taken from the Taxation Laws Amendment Act 2019 (Act No.34 of 2019) as per Notice No. 21 of G42951 dated 15 January 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2019 (Act No. 32 of 2019) as per  GG42950 dated 15 January 2020.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Insertion of Rule 54FD as per Notice No. R1700 of G42926 dated 23 December 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated to update Schedule IV (Part 2) (460.18), as per Notice No. R1347 of G42773 dated 18 October 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rules 38.14A as per Notice No. R1290 of G42740 dated 4 October 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the detailing the data an exporter is required to submitted to the Commission of Inland Revenue when exporting to a European Union country, as per Notice No. R1165 of GG42698 dated 13 September 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated to update Schedule IV (Part 2) (460.03), as per Notice No. R1103 of G42658 dated 23 August 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2018 (Act No. 21 of 2018) as per Notice No. 18 of GG42171 dated 17 January 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Customs and Excise Rules, Chapter V : Clearance and Origin of Goods: Liability for and payment of duties, Rules for Section 38 of the Act, as per GG 41798, Notice No. 776, dated 27 July 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rule 47.03 as per Notice No. R925 of G42530 dated 14 June 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rules 8.01, 8.29 and 8.32 as per Notice No. R845 of G42497 dated 31 May 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Replacement of Rules under Sections 47 and 120, as per Notice No. R. 431 dated 20 April 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Replacement of Rules under Sections 64E and 120, as per Notice No. R. 430 dated 20 April 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Replacement of Rules under Sections 8 and 120, as per Notice No. R. 429 dated 20 April 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rules 38.14A and 59A.03 as per Notice No. R564 of G42381 dated 5 April 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Amendments of Rules, Rules 541.03, 541.04A and 541.09 as per Notice No. R562 of G42381 dated 5 April 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Effective date in respect of Amendments to Rules under Sections 77H and 120 as per Notice No. R516 of G42356 dated 29 March 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rule 33, 63 and 116 as per Notice No. R121 of G42218 dated 8 February 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Rules 75(24) as per Notice No. R122 of G42218 dated 8 January 2019.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - repeal of Rules under section 77H in their entirety and new Rules inserted as per Notice No. R1420 of G42128 dated 21 December 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated Amendment of Rules - Insert Rule 38.14A as per Notice No. R776 of G41798 dated 27 July 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Chapter VB : Health Promotion Levies, Rules in respect of Health Promotion Levy Imposed on Sugary Beverages, by Gazette No. 41515 and Notice No. R.341. dated 23 March 2018.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Amendment of Rules (DAR 171), Notice No. R. 1472, Government Gazette 41351, dated 22 December 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Tax Administration Laws Amendment Act, 2017 (Act No. 13 of 2017), Government Gazette 41341, Notice No. 1450, dated 18 December 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017 (Act No. 14 of 2017), Government Gazette 41323, Notice No. 1426, dated 14 December 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Customs and Excise Rules, Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses, Rules for Section 19A of the Act , Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored, Rules in respect of Spirits, Rule 19A3.01(b)(v)(cc) inserted by Gazette No. 41165 and Notice No. R. 1081 dated 6 October 2017

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated with Customs and Excise Rules, Chapter XII : General, Rules for Section 101A of the Act, Electronic communication for the purpose of customs and excise procedures, Annexure A - Digital Signature, by Gazette No. 40846 and Notice No. R.431. dated 19 May 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016), Notice No. 41, Government Gazette 40563, dated 19 January 2017.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016), Notice No. 40, Government Gazette 40562, dated 19 January 2017.

 

The Customs and Excise Duty Act, 1964 (Act No. 91 of 1964), has been amended by Government Gazette 39586, Notice No. 20, Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015), dated 8 January 2016.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014), Government Gazette 38406, Notice No. 22, dated 20 January 2015.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013) Government Gazette 37236 dated 16 January 2014.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by the Taxation Laws Amendment Act, 2012 (Act No, 22 of 2012) Government Gazette 36122 dated 1 February 2013, so as to amend provisions; and to make provision for continuations;

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Government Gazette 30657 dated 8 January 2007 - Notice 40; Revenue Laws Second Amendment Act, 2007.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Government Gazette 31782, dated 8 January 2009 - Notice 15; Revenue Laws Second Amendment Act, 2008.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been updated by Government Gazette 29604.

 

The Customs and Excise Act, 1964 (Act No. 91 of 1964) has been amended by Notice 895, Government Gazette 34714, dated 28 October 2011.

 

The Customs and Excise Act, 1964 has been added to the site, and amended up to 2006.