Customs and Excise Highlights

This week’s selected highlights in the Customs and Excise environment since our last instalment.

16 Feb 2018 2 min read Tax and Excahnge Control Alert Article
  1. Amendments to Rules to the Customs & Excise Act, No 91 of 1964 (Act) (certain sections quoted from the SARS website):

1.1   Draft rules under s39B and s41 of the Act (which deals with incomplete and provisional entries) were published for comment. The draft rules deal (inter alia) with:

1.1.1   Exclusion of certain classes or kinds of goods from incomplete or provisional entry;

1.1.2   Particulars to be contained in incomplete and provisional bills of entry;

1.1.3   Supporting documents for incomplete and provisional bills of entry;

1.1.4   Conditions subject to which approvals for incomplete or provisional entry are granted; 

1.1.5   Delivery and form of supplementary bills of entry; and

1.1.6   Applications for extension of timeframe for submission of supplementary bills of entry.

1.2   Comments must please be submitted on or before 21 February 2018 and must be sent to C& 

  1. Amendments to Schedules to the Act (certain sections quoted from the SARS website):

2.1    Schedule 3:

2.1.1   Substitution of rebate items under 320.12 in order to provide for the importation of raw materials for the manufacture of baby diapers as well as adult diapers.

2.2   Schedule 4:

2.2.1   Substitution of item 412.13/00.00/01.00 in order to exclude adult diapers from rebate;

2.2.2   Substitution of items 460.17/87.00/04.02 and 460.17/87.00/02.04 in order to reduce the period of disposal of motor vehicles designed for the transport of physically disabled persons from 5 years to 3 years.

2.3   Schedule 6:

2.3.1   Substitution of items 630.20 and 630.22 as a consequence of the amendment in Schedule 4 (above) in order to reduce the period of disposal of motor vehicles designed for the transport of physically disabled persons from 5 years to 3 years.

  1. SARS circular re: 13th Deferment payment: 

3.1   On 7 February 2018 SARS issued a circular regarding the 13th payment for deferment account holders for the 2017/18 financial year. The statement period for this financial year will close on 26 March 2018 at midnight. Payments must be made by 15h00 on 28 March 2018.

Payments must be made in advance in order for delays in (electronic) payments not to result in late payments. Clients who may have difficulty in meeting this deadline must send written motivation to Group Executive, Vonani Ntlhabyane by 20 March 2018 at Each case will be considered and dealt with on its own merits and late payments will only be allowed in exceptional circumstances. 

  1. Please advise if additional information is required.

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