Policy Regulatory Technical Notification 16-2025
Dear CTFA member
Please find this week’s notification for information and consideration.
South African Revenue Service-related matters
Warehoused goods – changes to the Rules to the Customs and Excise Act
- Rule 26.01 of the Customs and Excise Act that relates to Section 26 of the Act has been amended to state:
“Application for permission for transfer of ownership of warehoused goods
26.01 For the purposes of section 26, the submission of form SAD 500 reflecting the relevant transfer of ownership customs procedure code must be regarded as an application for permission for the transfer of ownership of dutiable goods in a customs and excise warehouse and shall be supported by the following, which upon request shall be produced to the Controller:
(a) Documents relating to such goods and the agreement in respect of the transfer of ownership; and
(b) such security as the Controller may require.”;
- Rule 26.02 has been deleted; and
- Rule 26.03 has been added as follows:
“Release of goods to be regarded as granting of application for permission for transfer of ownership
26.03 The release notification issued by the Commissioner in respect of those goods must be regarded to be the granting of such an application.”
Tariff determinations
Amendments have been made to Rule 77H.11 of the Rules to the Customs and Excise Act that relate to Section 77 of the Act. The Rule provides for the SARS Branch OR Head Office (the latter has now been included) to determine tariffs, and provides increased powers to Head Office in respect of tariff determination appeals.
Should there be any queries or if you would like further information/documentation, please do not hesitate to contact: Dr Glen Malherbe - glen@ctfa.co.za / 082 908 3383 or Nadia Rashid - nadia@ctfa.co.za
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