On 18 March 2025, the South African Revenue Service (SARS) advised that its Guides were neither “Official Publications” as defined in the Customs and Excise Act, 1964, nor binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and Application of the requirements set by law.
The Guides are accessible at:
https://www.sars.gov.za/legal-counsel/legal-counsel-publications/find-a-guide/customs-and-excise/