On 19 August 2026, the South African Revenue Service (SARS) invited comment on its proposed draft amendments to Sections 76 and 120(1) (mA) to the Customs and Excise Act, 1964 (Liquidation of provisional payments). Comment is due by 10 September 2026.
The proposed rules set out the procedures for the return or liquidation of provisional payments lodged as security for the payment of duty, tax or other money that may become payable to the SARS Commissioner. The rules provide for definitions, applications for the repayment of security in the form of provisional payments, circumstances for the SARS Commissioner-initiated liquidation of provisional payments, the accrual of unclaimed amounts to the National Revenue Fund, and implementation arrangements for the treatment of provisional payments that are unliquidated at the effective date.
The draft rule amendments are accessible at: