On 10 May 2013 the South African Revenue Service (Sars) announced an amendment to the Rules of Section 76 to the Customs and Excise Act (Act) for the purpose of a refund application contemplated in Section 76(4) of the Act. It also introduced a form CR1 “General Application for Customs Refund: Voucher of Correction Submission of Documents in terms of Rule 76.04”.