On 30 July 2026, National Treasury and the South African Revenue Service (SARS) released a media statement on the publication of the 2026 draft Taxation Laws Amendment Bill (2026 draft TLAB) and the 2026 draft Tax Administration Laws Amendment Bill (2026 draft TALAB) for comment. These draft tax Bills contain the tax proposals made in the 2026 Budget on 25 February 2026, on which comment is due by 28 August 2026.
The sections relating to the Customs & Excise Act, 1964 are:
Clause 4: Amendment of Section 1 of Act, 1964
This proposed amendment relates to the amendment of Section 38, enabling the SARS Commissioner to prescribe rules in respect of requirements for the issuing and use, as well as submission, of international Carnets when goods are temporarily imported or exported.
Clause 5: Amendment of Section 20 of Act, 1964
The proposed amendment deletes an obsolete cross-reference.
Clause 6: Amendment of Section 38 of Act, 1964
The Temporary Admission (ATA) Carnet system, established under the ATA and Istanbul Conventions, enables the Temporary Admission (TA) of certain goods such as commercial samples, professional equipment and exhibition items, into foreign territories without the payment of duties or taxes.
The proposed amendment inserts a reference to goods temporarily exported under international Carnets and further aims to facilitate international changes in relation to the handling of international Carnets brought about by the launching of an electronic ATA Carnet Project by the World Customs Organisation (WCO) and the International Chamber of Commerce (ICC), which mandates fully digitised Carnets. Carnets were historically issued in paper format by National Guaranteeing Associations and manually processed at border posts. This amendment is proposed to ensure that South Africa can implement the new requirements in terms of the international changes, by enabling the SARS Commissioner to prescribe rules relating to, amongst others, requirements for the issuing and use, as well as the submission of international Carnets when goods are temporarily imported or exported.
Clause 7: Amendment of Section 54D of Act, 1964
The insertion of Section 17A in the Carbon Tax Act, 2019, in 2025, provides for a refund where an entity complies with carbon budgets over a five-year period. Carbon tax refunds are administered in terms of the Act, 1964 and a two-year prescription period applies in relation to customs and excise refund claims. It is, therefore, proposed that Section 54D of the Act, 1964 be amended to make provision for carbon tax refunds to be claimed in accordance with the timeframes contemplated in Section 17A of that Act, 1964 and as provided for in any specific provisions set out in the Schedule in terms of Section 75(15) of the Act, 1964.
Clause 8: Amendment of Section 75 of Act, 1964
Section 75(10) of the Act, 1964 grants the SARS Commissioner broad discretion to exempt non-compliance by taxpayers who fail to meet conditions or requirements prescribed by rule or in the notes to Schedules No.3, 4 and 6 to the Act, 1964 in respect of any goods specified in an item of such Schedules.
This amendment mainly aims to circumscribe the SARS Commissioner’s discretion and to allow exemption only in relation to non-compliance with specified conditions or requirements that had to have been complied with before the entry of the goods for home consumption in terms of Schedule 3, 4 or 6 to the Act, 1964.
The modern legislative approach is to move away from broad discretions and provide criteria for the exercise of discretions to enhance clarity and certainty. It is proposed that the discretion be redrafted in this light.
Other amendments to the subsection are proposed for purposes of clarity.
The Taxation Laws Amendment Bill, 2026 Memorandum is accessible at: