On 03 February the South African Revenue Service (Sars) announced the amendment of forms DA178 and DA185.4B2 to the Rules to the Customs and Excise Act, 1964. These amendments are as a consequence of the amendment to Rule 54F to the Act that provides for an environmental levy on tyres which was announced by the Minister of Finance in his Budget Review on 24 February 2016.
The Customs forms are introduced with retrospective effect from 01 February 2017.