On 07 August 2026, the South African Revenue Service (SARS) announced the introduction of Rules under Sections 54F, 64B, 64D, 64E, and 64G to the Customs and Excise Act, 1964. Section 54F: Governs environmental levies (such as on plastic bags, lamps and formerly electricity), outlining licensing of manufacturers, account-keeping, and invoice requirements. Section 64B: Covers the licensing requirements and operational rules for clearing agents. Section 64D: Regulates the licensing of removers of goods in bond. Section 64E: Pertains to the application, management, and privileges of accredited client status (Preferred Trader / Authorised Economic Operator programmes). Section 64G: Controls the licensing requirements for degrouping depots handling cargo transport operations.
The proposed amendment of the Rules of the Act, 1964 reads:
1. Amendment of Rule 54F.04:
Rule 54F.04(c) is hereby amended by the deletion of subparagraph (ii).
2. Amendment of Rule 64B.05(6):
Rule 64B.05(6) is hereby amended by the deletion of paragraph (b).
3. Repeal of Rule 64D.16 (8):
Rule 64D.16(8) is hereby repealed.
4. Amendment of Rule 64E.20:
Rule 64E.20(2) is hereby amended by the substitution for paragraph (a) of the following paragraph:
“(a) within six calendar months of the effective date of this rule [as set out in subrule (5)]; or”.
5. Amendment of Rule 64G.12:
Rule 64G.12(a)(ii) is hereby amended by the substitution in item (bb) for the expression “rule 64G.11(d)” of the expression “rule 64G.09(d)”.
The draft Rule amendment is accessible at: