On 14 October 2026, the South African Revenue Service (SARS) invited comment on its proposed insertion of Rules 74B to the Customs and Excise Act, 1964 (Advance Rulings). Comment is due by 04 November 2026.
The draft rules set out the procedures and requirements for advance rulings under the Act, 1964. They define terms, delegate powers, set out advance-ruling applications, applicable fees, the information and supporting documents required for applications, and specific requirements for advance tariff, customs valuation and origin rulings. The draft rules also provide for record-keeping, publication of advance rulings, notifying the Commissioner for SARS of changes in circumstances, and amending and withdrawing advance rulings.
The draft rules are accessible at: