On 23 June 2023, the South African Revenue Service (SARS) announced an amendment to the Rules under Section 49 of the Customs and Excise Act, 1964 relating to the Economic Partnership Agreement (EPA) between the European Union (EU) and Southern African Development Community (SADC) states. (DAR247)
The Rule amendments relate to:
- Appendix A - List of countries with which cumulation may be applied.
- Appendix B - Exclusion list of materials where cumulation would not apply – SADC.
- Appendix C - Exclusion list of materials where cumulation would not apply – Most Favoured Nation (MFN).