The South African Revenue Service (Sars) on 19 May announced the amendment of the electronic declaration rule - Rule 101A.12 to the Customs and Excise Act, 1964 (DAR/168) - effective on 20 May.
The draft rule was published by Sars on 17 August 2016, for comment by 30 August 2016, and was formalised, unamended, to read “For the purposes of paragraph 15 of the agreement, where the Commissioner, either by paper document or electronic communication, on the date preceding the date of publication in the Gazette gives notice of an amendment to any tariff heading or item of any Schedule, a registered user may not submit a clearance declaration giving effect to that amendment before 00.00 on the date of publication.”
