On 20 January 2026, the South African Revenue Service (SARS) Director: Customs Border Operations, Ports of Entry, Customs and Excise Compliance released sent a letter to stakeholders, “SUBJECT: 13TH DEFERMENT PAYMENT AT THE END OF THE 2025/2026 FINANCIAL YEAR” reminding them that it becomes due by end of the financial year, 31 March 2026.
The letter, dated 16 January 2026 reads:
SUBJECT: 13TH DEFERMENT PAYMENT AT THE END OF THE 2025/2026 FINANCIAL YEAR.
This letter serves as a reminder to all Customs deferment account holders to kindly adhere to the 13th deferment payment requirements, which become due by the end of the financial year, 31 March 2026.
The Customs External Standard-Deferment document (SC-DT-B-02), effective 29 March 2019, stipulates that, in addition to the twelve (12) regular payment dates chosen by the client, there will be a thirteenth payment in March.
The statement period for the thirteenth payment of this financial year (2025/2026) will close on 30 March 2026 at 00h00 (Midnight). It is the obligation of every account holder to ensure that their reconciliations are done timeously and that payment is received no later than 15:00 on 31 March 2026.
E-statements will be available from 04:00 on 31 March 2026 for e-Filing users.
Account holders not on e-Filing should arrange with their Customs branch office to receive statements via email.
Stakeholders are hereby advised to ensure that payments are initiated well in advance, particularly where banks do not process transfers immediately to meet the stipulated deadline, and to prevent deferment or suspension in terms of the policy.
The letter is accessible at: