On 25 March 2023, the South African Revenue Service (SARS) informed of the retrospective amendment, effective from 11 March 20211, of Rule 19A4.01(b)(ii) to the Customs and Excise Act, 1964 which serves to clarify that a special customs and excise storage warehouse may be licensed for the storage of fuel levy goods received from a customs and excise manufacturing warehouse for removal to a BELN country (Botswana, eSwatini, Lesotho, and Namibia) or for export (including supply as stores for foreign-going ships).
