On 11 September 2026, the South African Revenue Service (SARS) announced an amendment to Rule 54FA (Electricity Levy) under Section 54FA of the Customs and Excise Act, 1964 (DAR287).
The amendment to Rule 54FA of the Act, 1964 reads:
1. Rule 54FA is hereby amended by the deletion of the heading and Rule 54FA.01 - 54FA.10
2. Amendment of the Application Form: “DA 185 Application Form – Registration/Licensing of Customs and Excise Clients”; and DA 185.4B2 Licensing client type 4B2 – Manufacturing warehouse”.
3. Repeal of Form: “DA 185.4A12 - Electricity Producer”.
The documents are accessible at:
Notice
DA 185 – Application form – Registration / Licensing of Customs and Excise Clients
DA 185.4B2 – Licensing client type 4B2 – Manufacturing warehouse