On 1 April 2026, three amendment acts were published in the Government Gazette.
These amendment acts announce various changes to the Customs & Excise Act 91 of 1964 which include, but are not limited to: Schedule 1 Part 2A; definition of ‘illicit goods’ contained in section 1; section 3 with regard to the power of the Commissioner to delegate functions or designate someone as a customs officer; section 38 with regard to express deliveries; insertion of Chapter XB – Voluntary Disclosure Relief.