The South African Revenue Service (Sars) on 21 February 2014 published notes on the revised European Union (EU) Generalised System of Preferences (GSP), which excludes South Africa from the preferential tariff treatments thereunder, and the alternative arrangements effective from 01 January 2014. On 19 February 2014 Sars published draft Customs and Excise Rules pertaining to the termination of the EU GSP for comment due by 05 March 2014