Customs

On 12 February 2026, the South African Revenue Service (SARS) announced an amendment to the rules under Section 17 (State warehouse rent) of the Customs and Excise Act, 1964, with effect from 13 February 2026.

The State Warehouse Rent Rule is accessible at:

https://www.sars.gov.za/wp-content/uploads/RulesAmendments/Legal-LSec-RA-2026-03-R7132-GG-54129-Amendments-to-rules-under-ss-17-and-120-State-Warehouse-rent-DAR268-12-February-2026.pdf