On 07 October 2026, the South African Revenue Service (SARS) informed us of a retrospective amendment, effective from 01 September 2026, to Section 64E.20 of the Rules to the Customs and Excise Act, 1964 (Accreditation of Clients). DAR281
The amendment of Rule 64E.20 reads:
(a) by the substitution for paragraph (a) of the following paragraph:
“(a) within [six] eighteen calendar months of the effective date of this rule; or”; and
(b) by substitution in paragraph (b) for the expression “six-month period” the expression “18-month period”.