On 28 May 2026, the South African Revenue Service (SARS) announced the insertion, with retrospective effect from 01 May 2026, of Rule 46A5A to the Customs and Excise Act, 1964: “Non-reciprocal zero-tariff treatment for goods exported from the Republic to the People’s Republic of China on compliance with the provisions of origin and other requirements specified in these rules” (DAR271).
The 19-page rule amendment is accessible at: