Official source
Source domain: sars.gov.za
Collected on 13 July 2026
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Reporting of Ship Movements (Form DA 1)
Entities must report inward and outward movements of ships using form DA 1, as updated by the amendment to item 202.00 in the Schedule to the Customs and Excise Rules.
Amendment to the Schedule to the Rules under the Customs & Excise Act, 1964, by the subsitution in item 202.00 for form DA 1 Notice R.1042
Reference
https://www.sars.gov.za/legal-counsel/secondary-legislation/rule-amendments/rule-amendments-2019/
Submission of Documents and Payment under Rule 54FD.04
Entities must submit required documents and make payments related to the environmental levy in respect of carbon tax. This process starts on 1 July 2020 and applies to clients under the revised rules.
The period for the submission of documents and payment contemplated in paragraph ( b ) of rule 54FD.04 commences on 1 July 2020
Registration and Licensing of Customs and Excise Clients (DA 185)
Businesses may apply for registration and licensing under the updated Customs and Excise Rules. This includes specific client types such as manufacturing warehouses (4B2) and non-commercial manufacturers of sugary beverages (4A16). The application period for licences begins on 2 January 2020.
The period for licence application commences on 2 January 2020
Licensing under Client Type 4B2 – Manufacturing Warehouse
Manufacturing warehouses may obtain licensing under updated rules. The process involves submitting form DA 185.4B2 and complying with revised regulatory standards.
DA 185.4B2 – Licensing client type 4B2 – Manufacturing warehouse
Implementation of SACU Unique Consignment Reference (UCR) System
All customs-related parties must implement the UCR system as mandated by the amendment notice published on 5 April 2019.
Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to the implementation of the UCR Notice R.564
Application for Licence under Client Type 4A16 – Non-commercial Manufacturer of Sugary Beverages
Non-commercial manufacturers of sugary beverages may apply for licensing under the Health Promotion Levy rules. This requires completion of form DA 185.4A16 and adherence to new administrative provisions.
DA 185.4A16 – Client type 4A16 – Non-commercial manufacturer of sugary beverages (Section 59A and Rule 54I.03)
Compliance with SACU Unique Consignment Reference (UCR) Number Rules
Importers and exporters must comply with updated rules regarding the use of the SACU UCR number. These changes were implemented from 4 October 2019 and require alignment of consignment data across member states.
Amendment to the rules under section 38 – Southern African Customs Union (SACU) Unique Consignment Reference (UCR) number Notice R.1290
Compliance with Compulsory Tariff Determinations for Wine
Wine importers must comply with mandatory tariff determinations introduced under the amended rules. The implementation began on 1 April 2019.
Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to compulsory tariff determinations for wine Notice R.925
Part-Shipment Compliance under Revised Rules
Traders involved in part-shipments must follow updated procedures established by the amendment to the Customs and Excise Rules, effective from 31 May 2019.
Amendment to the Rules in terms of the Customs & Excise Act, 1964, relating to part-shipment Notice R.845
