On 22 August 2025, the South African Revenue Service (SARS) called for comment on the ‘State Warehouse Rent’ in rule 17 to the Customs and Excise Act, 1964, that deals with rent to be paid on goods in a state warehouse. Comment is due on 05 September 2025. Rent is charged on goods for the period the goods remain in a state warehouse. The proposed rule amendment aims to align the rate at which and the circumstances in which rent is charged with the rate of inflation.
The substitution of rule 17.02
17.02 (a) Rent shall be charged on goods for the period the goods remain in a state warehouse in the circumstances and at the rate specified in paragraphs (b), (c) and (d) of this rule. The rate at which and the circumstances in which rent is charged on goods imported or exported by travellers
The substitution of the rates in rules 17.03 and 17.04
Subject to rules 17.03 and 17.04, the rate at which, and the circumstances in which, rent is charged on cleared or uncleared goods imported or exported by travellers shall be, in the case of goods which are - rate per kilogram or part thereof per day or part thereof:
(i) detained, seized or forfeited and subsequently delivered in terms of section 93; R3,00
(ii) sold in terms of section 43(3); R3,00
(iii) detained for the purposes of any other law as contemplated in section 113(8); R3,00
(iv) any goods to which subparagraphs (i) to (iii) do not apply. R3,00
The rate at which and the circumstances in which rent is charged on uncleared goods (excluding goods imported or exported by travellers)
Subject to rules 17.03 and 17.04, the rate at which, and the circumstances in which, rent is charged on uncleared imported goods or uncleared goods for export (excluding goods imported or exported by travellers) shall be in the case of goods which are:
Rate per freight ton or part thereof per day or part thereof
(i) landed at a place to which they were not consigned and are in the state warehouse -
(aa) up to and including the 14th day from the date of receipt in the state warehouse [R30.00]; and
(bb) for any further period after the 14th day [R100.00];
(ii) detained, seized or forfeited and subsequently delivered in terms of section 93 -
(aa) up to and including the 90th day from the date of receipt [R30.00]; and
(bb) any further period after the 90th day [R100,00];
(iii) sold in terms of section 43(3) [R30,00];
(iv) any goods to which subparagraphs (i) to (iii) do not apply [R30.00].
The rate at which and the circumstances in which rent is charged on cleared goods (excluding goods imported or exported by travellers)
Subject to rules 17.03 and 17.04, the rate at which and the circumstances in which rent is charged on cleared imported goods or goods cleared for export (excluding goods imported or exported by travellers) shall be, in the case of goods which are: rate per freight ton or part thereof per day or part thereof:
(i) landed at a place to which they were not consigned and are in the state warehouse -
(aa) up to and including the 14th day from the date of receipt in the state warehouse [R30,00];
(bb) for any further period after the 14th day; [R100,00]
(ii) not subject to compliance with any customs and excise laws and procedures, and are removed from the state warehouse [R10.00]:
(aa) up to and including the 14th day from the date of receipt in the state warehouse [R30.00];
(bb) during any further period after the 14th day up to and including the 28th day [R33.00];
(cc) (iii) during any further period after the 28th day up to and including the date of removal [R100.00];
any goods to which any of the circumstances contemplated in subparagraphs (i) to (ii) do not apply [R30.00].