On 12 October the South African Revenue Service (Sars) announced the publication of its rule amendment to the Customs and Excise Act, 1964 substituting the Trade, Development and Co-operation Agreement (TDCA) between the European Community (EC) and South Africa with the Economic Partnership Agreement (EPA) between the Southern African Development Community (SADC) EPA states and the European Union (EU) and its member states. This, in addition to the rules, the amendment of forms DA 185; DA 185 4A2; and DA 185 4A7 to the Act, 1964.
The implementation date is retrospective to 10 October 2016, following the publication of the draft rules on 26 September, on which comment was due on 03 October.