Customs

National Budget 2026: Taxation proposals

On 25 February 2026, in the National Budget 2026, the Government Taxation Proposals, as tabled by the Finance Minister in his Budget Review 2026, proposed that excise duties in Section A of Part 2 of Schedule No.1 (Ad Valorem Customs and Excise Duties) of the Customs and Excise Act, 1964, be amended, as shown in Table C.4, at 14:20.

The taxation proposals are accessible at:

https://www.sars.gov.za/wp-content/uploads/2026/Legal-LSec-CE-TA-2026-06-%E2%80%93-Taxation-Proposals-tabled-by-Minister-of-Finance-on-25-February-2026-at-14H20.pdf

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