On 15 November 2024, the South African Revenue Service (SARS) announced the publication of the Rules to the Customs and Excise Act, 1964, relating to the storage of imported bonded fuel goods in special customs and excise storage warehouses (DAR259). The Rules to the Act, 1964 will be effective from 30 November 2024.
The Rules relate to:
- DA 185 – Application Form – Registration / Licensing of Customs and Excise Clients
- Annexure DA185.4B4 – Licensing Client Type 4B4 – Special Storage Warehouse
- Annexure DA185.4B17 – Licensing Client Type 4B17 – Marine Remover of Imported Bonded Fuel Goods