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Customs

SARS’ Customs Rules and Substitution of Forms – Comment due

Publish Date: 
04 Sep 2023

On 28 August 2023, the South African Revenue Service (SARS) called for comment on the proposed draft amendments to the rules and substitution of forms in terms of the Customs and Excise Act, 1964. Comment is due by 06 September 2023.

The amendments relate to the:

  • Draft amendments to Rules under Sections 59A, 60, 64F, 75, 101A and 120 of the Act, 1964 – Electronic Submission of Applications for Refunds and Drawback
  • Substitution of forms:
    • Form DA 63 – Application for Refund – Export for Trade Purposes of Imported Duty Paid Goods (Refund Item 522.03)
    • Form DA 64 – Application for Drawback/Refund
    • Form DA 66 – General Application for Drawback/Refund

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