On 11 October 2013 the South African Revenue Service (Sars) advised of the substitution in Rule 119A.R101A(10)(d) for paragraph (e) to the Customs and Excise Act (Act). The amendment relates to the new implementation date for excise accounts to be filed through eFiling, effective from 30 January 2014. The Rule reads “(e) From 30 January 2014 a licensee of a customs and excise warehouse may submit accounts to Sars only in terms of the e-filing service.”