On 13 November 2025, the South African Revenue Service (SARS) invited comment on the amendment of the rules to Section 64D (Licensing of Remover of Goods in Bond) of the Customs and Excise Act, 196. Comment is due by 27 November 2025. The comments on the form need to be recorded on the “Customs & Excise Rule Amendments Comment Sheet”.
Explanatory note
Rule 64D.04 provides for exemptions from the removal of goods by a licensed remover of goods in bond. The proposed amendment broadens the exemptions by inserting a provision allowing locally manufactured vehicles to be moved under their 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 are included under the same licence in the name of such licensee.
Rule 64D.04 is amended:
(a) 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 are included under the same licence in the name of such licensee and located within a distance of 30km from that warehouse.” and
(b) by the insertion of the following subrule after subrule (2):
“(3) For purposes of subrule (1)(fC) the removal of a locally manufactured road vehicle “under its own power” means using a driver under the direct instructions of the person permitted to transport in terms of paragraph (fC), either – (a) as an employee of that person; or (b) as a person contracted by that person for the purpose of driving the locally manufactured vehicle.”.
