On May 22, 2026, Sars informed of the amendment of Rule 64D.04 to the Customs and Excise Act, 1964 (‘Licensing of remover of goods in bond’), which reads:
1(a) Rule 64D.04 is hereby amended –
by the insertion in subrule (1) of the following paragraph after paragraph (fB): “(fC) a locally manufactured road vehicle is removed under its own power by the licensee of a customs and excise manufacturing warehouse to another premises situated on the same site or on a different site, provided such premises is included under the same licence in the name of such licensee and located within a distance of 30km from that warehouse.”; and
1(b) by the substitution for subrule (2) of the following subrule:
(2)(a) For purposes of – subrule (1) “own transport”, where mentioned in paragraphs (f), and (fB), means to transport by means of a vehicle – (i) owned by the person permitted to transport, including a vehicle – (aa) in possession of that person in terms of a hire purchase or lease agreement; or (bb) rented by that person for the purpose of such transport; and (ii) operated by a person under the direct instructions of the person permitted to transport; and (b) subrules(1)(fB) and (1)(fC) – “road vehicle” has the meaning assigned to it in rule 18.15(e); and [“using own transport” in relation to – (a) the removal of an imported road vehicle on a road vehicle designed for the transport of vehicles, means using a vehicle for such transport which is - (i) owned by the person permitted to transport in terms of paragraph (fB), including a vehicle in possession of that person in terms of a hire purchase or vehicle lease agreement; or (ii)(b) rented by that person for the purpose of such transport, and driven by a person under the direct instructions of the person permitted to transport; and the removal of an imported road vehicle] “under its own power”, in relation to the removal of an imported road vehicle contemplated in paragraph (fB) or a locally manufactured road vehicle in paragraph (fC), means using a driver under the direct instructions of the person permitted to transport in terms of those paragraphs [paragraph (fB)], either – (i) as an employee of that person; or (ii) as a person contracted by that person for the purpose of driving the imported or locally manufactured vehicle.
The Rule is accessible at: