SARS - Customs and Excise landing page

[Skip to content](#content) <div class="section elementor-section elementor-top-section elementor-element elementor-element-1270385a elementor-section-height-min-height elementor-section-content-middle elementor-section-full_width elementor-section-height-default elementor-section-items-middle" data-id="1270385a" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}"> <div class="elementor-container elementor-column-gap-no"> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-52da113f" data-id="52da113f" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-2f11202 e--pointer-background ecs-nav-layout-horizontal elementor-nav-menu--dropdown-tablet e--animation-fade elementor-nav-menu--toggle elementor-nav-menu--burger ecs-toggle-align-center elementor-widget elementor-widget-nav-menu" data-id="2f11202" data-element_type="widget" data-e-type="widget" data-settings="{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\&quot;fas fa-caret-down\&quot; aria-hidden=\&quot;true\&quot;&gt;&lt;\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}" data-widget_type="nav-menu.default"> <div class="elementor-widget-container"> - [Home](https://www.sars.gov.za/) - [About SARS](https://www.sars.gov.za/about/) - [Types of Tax](https://www.sars.gov.za/types-of-tax/) - [Legal Counsel](https://www.sars.gov.za/legal-counsel/) - [Contact Us](https://www.sars.gov.za/contact-us/) - [Tax Rates](https://www.sars.gov.za/tax-rates/) - [Third-Party Data](https://www.sars.gov.za/businesses-and-employers/third-party-data/) - [Tax Season](https://www.sars.gov.za/types-of-tax/personal-income-tax/filing-season/) <div class="elementor-menu-toggle" role="button" tabindex="0" aria-label="Menu Toggle" aria-expanded="false"> ** </div> - [Home](https://www.sars.gov.za/) - [About SARS](https://www.sars.gov.za/about/) - [Types of Tax](https://www.sars.gov.za/types-of-tax/) - [Legal Counsel](https://www.sars.gov.za/legal-counsel/) - [Contact Us](https://www.sars.gov.za/contact-us/) - [Tax Rates](https://www.sars.gov.za/tax-rates/) - [Third-Party Data](https://www.sars.gov.za/businesses-and-employers/third-party-data/) - [Tax Season](https://www.sars.gov.za/types-of-tax/personal-income-tax/filing-season/) </div> </div> </div> </div> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-56036ad0" data-id="56036ad0" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-3f6d926 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form" data-id="3f6d926" data-element_type="widget" data-e-type="widget" data-settings="{&quot;skin&quot;:&quot;classic&quot;}" data-widget_type="search-form.default"> <div class="elementor-widget-container"> <div class="elementor-search-form__container"> Search ** </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-8f91caf" data-id="8f91caf" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-e3f6616 e-grid-align-right elementor-grid-tablet-1 e-grid-align-tablet-center elementor-shape-rounded elementor-grid-0 elementor-widget elementor-widget-social-icons" data-id="e3f6616" data-element_type="widget" data-e-type="widget" data-widget_type="social-icons.default"> <div class="elementor-widget-container"> <div class="elementor-social-icons-wrapper elementor-grid" role="list">

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<div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6efcaec2" data-id="6efcaec2" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-341e2d50 elementor-widget elementor-widget-theme-post-content" data-id="341e2d50" data-element_type="widget" data-e-type="widget" data-widget_type="theme-post-content.default"> <div class="elementor-widget-container"> <div class="elementor elementor-346" data-elementor-type="wp-page" data-elementor-id="346" data-elementor-post-type="page"> <div class="section elementor-section elementor-top-section elementor-element elementor-element-730a343f elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="730a343f" data-element_type="section" data-e-type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa7d868" data-id="fa7d868" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-5c7009a e--pointer-background elementor-nav-menu--stretch ecs-toggle-align-left ul-nav ecs-nav-layout-horizontal elementor-nav-menu--dropdown-tablet e--animation-fade elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu" data-id="5c7009a" data-element_type="widget" data-e-type="widget" data-settings="{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;full_width&quot;:&quot;stretch&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\&quot;fas fa-chevron-down\&quot; aria-hidden=\&quot;true\&quot;&gt;&lt;\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;layout&quot;:&quot;horizontal&quot;,&quot;toggle&quot;:&quot;burger&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}" data-widget_type="nav-menu.default"> <div class="elementor-widget-container"> - [About Customs](https://www.sars.gov.za/customs-and-excise/about-customs/) - [Customs Offices and Contacts](https://www.sars.gov.za/customs-and-excise/customs-offices-and-contacts/) - [Registration, Licensing and Accreditation](https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/) - [Authorised Economic Operator (AEO)](https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/accreditation/) - [Goods Declaration](https://www.sars.gov.za/customs-and-excise/goods-declaration/) - [Customs Exchange Rates](https://www.sars.gov.za/customs-and-excise/customs-exchange-rates/) - [Inspection](https://www.sars.gov.za/customs-and-excise/inspection/) - [Offences, Penalties and Disputes](https://www.sars.gov.za/customs-and-excise/offences-penalties-and-disputes/) - [Travellers](https://www.sars.gov.za/customs-and-excise/travellers/) - [Customs Online Traveller Declaration](https://www.sars.gov.za/travellerdeclaration/) - [Trade Statistics](https://www.sars.gov.za/customs-and-excise/trade-statistics/) - [Duties and Taxes](https://www.sars.gov.za/customs-and-excise/duties-and-taxes/) - [Import, Export and Transit](https://www.sars.gov.za/customs-and-excise/import-export-and-transit/) - [Provisional Payments](https://www.sars.gov.za/customs-and-excise/provisional-payments/) - [Excise](https://www.sars.gov.za/customs-and-excise/excise/) - [eFiling features](https://www.sars.gov.za/about/sars-tax-and-customs-system/efiling-features/) - [Export Duties and Levies](https://www.sars.gov.za/customs-and-excise/export-duties-and-levies/) - [Tariff](https://www.sars.gov.za/customs-and-excise/tariff/) - [Rules of Origin](https://www.sars.gov.za/customs-and-excise/rules-of-origin/) - [Prohibited, restricted and counterfeit goods](https://www.sars.gov.za/customs-and-excise/prohibited-restricted-and-counterfeit-goods/) - [State Warehouses](https://www.sars.gov.za/customs-and-excise/state-warehouses/) - [Taxpayer and Trader Education](https://www.sars.gov.za/about/taxpayer-and-trader-education/) - [Advance Import Payments](https://www.sars.gov.za/customs-and-excise/advance-import-payments/) - [Small Businesses – Traders and Travellers](https://www.sars.gov.za/businesses-and-employers/small-businesses-traders-and-travellers/) - [Customs Refunds and Drawbacks<span class="sub-arrow">**</span>](https://www.sars.gov.za/customs-and-excise/customs-refunds-and-drawbacks/) - [Automated Refunds and Drawbacks](https://www.sars.gov.za/customs-and-excise/customs-refunds-and-drawbacks/automated-refunds-and-drawbacks/) - [Tariff Determination Search Engine](https://tdn.sars.gov.za/portal/) - [Customs Resolution Process](https://www.sars.gov.za/contact-us/customs-resolution-process/)

<div class="elementor-menu-toggle" role="button" tabindex="0" aria-label="Menu Toggle" aria-expanded="false"> ** </div> - [About Customs](https://www.sars.gov.za/customs-and-excise/about-customs/) - [Customs Offices and Contacts](https://www.sars.gov.za/customs-and-excise/customs-offices-and-contacts/) - [Registration, Licensing and Accreditation](https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/) - [Authorised Economic Operator (AEO)](https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/accreditation/) - [Goods Declaration](https://www.sars.gov.za/customs-and-excise/goods-declaration/) - [Customs Exchange Rates](https://www.sars.gov.za/customs-and-excise/customs-exchange-rates/) - [Inspection](https://www.sars.gov.za/customs-and-excise/inspection/) - [Offences, Penalties and Disputes](https://www.sars.gov.za/customs-and-excise/offences-penalties-and-disputes/) - [Travellers](https://www.sars.gov.za/customs-and-excise/travellers/) - [Customs Online Traveller Declaration](https://www.sars.gov.za/travellerdeclaration/) - [Trade Statistics](https://www.sars.gov.za/customs-and-excise/trade-statistics/) - [Duties and Taxes](https://www.sars.gov.za/customs-and-excise/duties-and-taxes/) - [Import, Export and Transit](https://www.sars.gov.za/customs-and-excise/import-export-and-transit/) - [Provisional Payments](https://www.sars.gov.za/customs-and-excise/provisional-payments/) - [Excise](https://www.sars.gov.za/customs-and-excise/excise/) - [eFiling features](https://www.sars.gov.za/about/sars-tax-and-customs-system/efiling-features/) - [Export Duties and Levies](https://www.sars.gov.za/customs-and-excise/export-duties-and-levies/) - [Tariff](https://www.sars.gov.za/customs-and-excise/tariff/) - [Rules of Origin](https://www.sars.gov.za/customs-and-excise/rules-of-origin/) - [Prohibited, restricted and counterfeit goods](https://www.sars.gov.za/customs-and-excise/prohibited-restricted-and-counterfeit-goods/) - [State Warehouses](https://www.sars.gov.za/customs-and-excise/state-warehouses/) - [Taxpayer and Trader Education](https://www.sars.gov.za/about/taxpayer-and-trader-education/) - [Advance Import Payments](https://www.sars.gov.za/customs-and-excise/advance-import-payments/) - [Small Businesses – Traders and Travellers](https://www.sars.gov.za/businesses-and-employers/small-businesses-traders-and-travellers/) - [Customs Refunds and Drawbacks<span class="sub-arrow">**</span>](https://www.sars.gov.za/customs-and-excise/customs-refunds-and-drawbacks/) - [Automated Refunds and Drawbacks](https://www.sars.gov.za/customs-and-excise/customs-refunds-and-drawbacks/automated-refunds-and-drawbacks/) - [Tariff Determination Search Engine](https://tdn.sars.gov.za/portal/) - [Customs Resolution Process](https://www.sars.gov.za/contact-us/customs-resolution-process/) </div> </div> <div class="elementor-element elementor-element-2809b4d elementor-widget elementor-widget-image" data-id="2809b4d" data-element_type="widget" data-e-type="widget" data-widget_type="image.default"> <div class="elementor-widget-container">  </div> </div> <div class="elementor-element elementor-element-66cb76d7 elementor-widget elementor-widget-text-editor" data-id="66cb76d7" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> ## Welcome to Customs & Excise SARS’s [Customs](https://www.sars.gov.za/customs-and-excise/about-customs/) division plays an integral role in facilitating the movement of goods and people entering or exiting the borders of the Republic. <div> The [Excise](https://www.sars.gov.za/customs-and-excise/excise/) division facilitates the levying of duties on certain locally manufactured goods as well as on their imported equivalents. ## Quick links - [Customs Queries Resolution process:](https://www.sars.gov.za/contact-us/customs-resolution-process/) - [How to Escalate Sea Modality Queries](https://www.sars.gov.za/contact-us/customs-resolution-process/how-to-escalate-sea-modality-queries/) - [How to Escalate Land Modality Queries](https://www.sars.gov.za/contact-us/customs-resolution-process/how-to-escalate-land-modality-queries/) - [How to Escalate Air Modality Queries](https://www.sars.gov.za/contact-us/customs-resolution-process/how-to-escalate-air-modality-queries/) - [How to Escalate Customs & Excise Compliance Cluster Queries](https://www.sars.gov.za/contact-us/customs-resolution-process/how-to-escalate-customs-and-excise-compliance-cluster-queries/) - [Customs & Excise Act](https://sars.mylexisnexis.co.za/) - [Customs & Excise Rules](https://www.sars.gov.za/legal-lsec-ce-ra-customs-and-excise-rules-1995-as-amended/) - [Customs & Excise Tariff](https://www.sars.gov.za/legal-counsel/primary-legislation/schedules-to-the-customs-and-excise-act-1964/) - [Prohibited & Restricted and Counterfeit Goods](https://www.sars.gov.za/customs-and-excise/prohibited-restricted-and-counterfeit-goods/) - [Customs & Excise Forms](https://www.sars.gov.za/find-a-form/)

</div> </div> </div> <div class="section elementor-section elementor-inner-section elementor-element elementor-element-fa66d7d elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="fa66d7d" data-element_type="section" data-e-type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9191b88" data-id="9191b88" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-7de2294 elementor-widget elementor-widget-text-editor" data-id="7de2294" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <div class="elementor-element elementor-element-0e85d72 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading" data-id="0e85d72" data-element_type="widget" data-widget_type="theme-post-title.default"> ## What’s New in Customs? <div class="elementor-widget-container"> <div data-id="0e85d72" data-element_type="widget" data-widget_type="theme-post-title.default"> - **30 June 2026 – Streamlining of the Customs and Excise query mailboxes** Customs and Excise will implement a new standardised Query Mailbox System and Escalation Protocol on Wednesday, 1 July 2026. The goal of the new Customs Query and Escalation Protocol is to enhance operational efficiency, reduce redundancy, improve trader experience, and collect feedback to inform service enhancements, in alignment with SARS’s service philosophy that the “best service is no service”.  See the [message from the Director: Customs Border Operations, Ports of Entry, Customs and Excise Compliance](https://www.sars.gov.za/external-stakeholders-letter-customs-mailbox-rationalisation-1-july-2026-signed/). See the complete [Customs Resolutions process here.](https://www.sars.gov.za/contact-us/customs-resolution-process/) The new email queries and escalation process is: - - [How to Escalate Sea Modality Queries](https://www.sars.gov.za/contact-us/customs-resolution-process/how-to-escalate-sea-modality-queries/) - [How to Escalate Land Modality Queries](https://www.sars.gov.za/contact-us/customs-resolution-process/how-to-escalate-land-modality-queries/) - [How to Escalate Air Modality Queries](https://www.sars.gov.za/contact-us/customs-resolution-process/how-to-escalate-air-modality-queries/) - [How to Escalate Customs & Excise Compliance Cluster Queries](https://www.sars.gov.za/contact-us/customs-resolution-process/how-to-escalate-customs-and-excise-compliance-cluster-queries/) <!-- end list --> - **29 June 2026 – Interim Manual Refund and Drawback Process for Imported Fuel Subsequently Exported — Schedule 5 Refund and Drawback Items 522 and 541 ** The interim process is effective from 1 July 2026 and is approved for an initial period of twelve (12) months, renewable subject to formal review, operational readiness and progress on the permanent automated system solution.** ** [See the full letter regarding Manual Fuel Refunds here.](/wp-content/uploads/Docs/CandE/External-Communication-Manual-Fuel-Refunds-v0.1.pdf) - **29 June 2026 – FAQs for the Required  Online Traveller Declarations from 1 July 2026** From 1 July 2026, travellers entering or leaving South Africa must submit their traveller declaration online before they travel, unless they qualify for one of the limited paper-based exceptions. The declaration forms part of the Customs process and helps travellers meet their legal obligation to declare goods, currency and other relevant items in their possession. For more information, see the [FAQs for the Required Online Traveller Declarations from 1 July 2026 webpage.](https://www.sars.gov.za/travellerdeclaration/faqs-for-the-required-online-traveller-declarations-from-1-july-2026/)

- **1 June 2026 – Implementation of the China’s Zero-Tariff Preference Scheme** See the [FAQs, steps to apply and contact details for the new China’s Zero-Tariff Preference Scheme here.](https://www.sars.gov.za/customs-and-excise/rules-of-origin/chinas-zero-tariff-preference-scheme/) - **29 May 2026 – Frequently Asked Questions for the** **Declaration of Foreign Registered Vehicles Used By Travellers coming into effect on Monday, 1 June 2026** [See our FAQs for more information on the declaration of Foreign Registered Vehicles](https://www.sars.gov.za/travellerdeclaration/declaration-of-foreign-registered-vehicles-used-by-travellers/) in addition to the media release of 19 May 2026. - **19 May 2026 – Media Release – SARS modernises cross-border customs declarations for foreign vehicles from 1 June 2026** SARS will, from 1 June 2026, require all foreign-registered vehicles to be declared on the SARS Traveller Management System (TMS) prior to them entering or leaving South Africa. SARS Commissioner Dr Johnstone Makhubu said that this measure aligns South Africa with established international Customs practice and forms part of SARS’ ongoing programme to modernise customs operations at ports of entry, strengthen compliance and protect the integrity of the country’s ports of entry. He further indicated that it delivers clear benefits which include “enabling better risk‑based screening, strengthening coordination with other authorities and improving the overall traveller experience. It also supports South Africa’s financial transparency obligations and enhances national security by ensuring goods, currency and vehicles are properly declared and assessed before entry or exit.” [See the full media release here.](https://www.sars.gov.za/media-release/sars-modernises-cross-border-customs-declarations-for-foreign-vehicles-from-1-june-2026/) - ****8 May 2026 – Notice: China Zero-Tariff Trade Implementation**** This notice informs all traders that the China trade scheme officially came into effect on 1 May 2026. It is, however, important to note that some tariff lines are subject to tariff-rate quotas (TRQs). The South African Revenue Service (SARS), in consultation with the Chinese Authorities, is finalising the legal framework required for the scheme and is establishing the system to issue Rules of Origin Certificates. Once the necessary legislation is in place, certificates will be issued retrospectively from the effective date of 1 May 2026.  SARS is committed to implementing this process smoothly and will update stakeholders on the application procedure and documentation requirements as soon as the system to issue the certificates is operational. We encourage all traders who wish to participate in the China trade scheme to stay informed and prepare for the upcoming processes. Please direct any queries or requests for clarification to: [<span class="__cf_email__" data-cfemail="dba9aeb7bea8b4bdb4a9b2bcb2b59ba8baa9a8f5bcb4adf5a1ba">\[email protected\]</span>](/cdn-cgi/l/email-protection#9ae8eff6ffe9f5fcf5e8f3fdf3f4dae9fbe8e9b4fdf5ecb4e0fb). - **16 April 2026 – Implementation of temporary importation declaration requirement for motor vehicles entering South Africa** SARS wishes to inform you of the upcoming enforcement of the requirement for all foreign-registered motor vehicles, including those from SACU countries, to complete a temporary importation declaration when entering South Africa. For more information see the [letter to the external stakeholders](https://www.sars.gov.za/foreign-registered-vehicles-stakeholders-letters-27032026/). - **20 January 2026 – 13th Deferment payment at the end of the 2025/2026 financial year** This letter serves as a reminder to all Customs deferment account holders to kindly adhere to the 13th deferment payment requirements, which becomes due by end of the financial year, 31 March 2026.** **

For more information see the [letter to the external stakeholders](/wp-content/uploads/Letter-to-the-External-Stakeholders-13th-Deferment-2026.pdf). - **4 December 2025 – Updated Prohibited and Restricted Imports and Exports list ** </div> <div class="elementor-element elementor-element-beabc15 elementor-widget elementor-widget-theme-post-content" style="text-align: justify;" data-id="beabc15" data-element_type="widget" data-widget_type="theme-post-content.default"> <div class="elementor-widget-container"> The [Prohibited and Restricted Imports and Exports list](https://www.sars.gov.za/wp-content/uploads/Docs/ProhibitedGoods/Prohibited-and-Restricted-Imports-and-Exports-list-4-Dec-2025.xlsx) has been updated: Tariff code 9018.50 does not need a letter of Authority from NRCS. - **21 November 2025 – Notice – Importers declaring goods under customs code 70707070** SARS wishes to announce an important change regarding the processing of eCommerce import declarations by SARS. This measure is designed to ensure compliance with customs legislation, prevent misuse of the simplified import process, and support efficient processing at Compliance Centres. Therefore, effective from 18h00 on 20 November 2025, SARS implemented a new automated validation and rejection rule for import declarations submitted by private individuals using Customs Code 70707070. If the cumulative value of imports under this code exceeds R150,000 per calendar year, any further declarations will be automatically rejected. Key Points: - - Private individuals may import goods using Customs Code 70707070 up to a total value of R150,000 per year. - Once this threshold is reached, additional declarations under this code will be rejected by the system. - The individual must first apply electronically for a formal Customs Code and thereafter submit a new declaration for the affected shipment. For more information, [see the letter to stakeholders.](https://www.sars.gov.za/communique-ecommerce-70707070-customs-code/) </div> </div> - ****11 November 2025 – Calculation of national currencies for the trade agreements:**** - [SACU EFTA](https://www.sars.gov.za/wp-content/uploads/Docs/CandE/Calculation-of-National-Currency-for-SACU-EFTA.pdf) - [SACUM UK EPA](https://www.sars.gov.za/wp-content/uploads/Docs/CandE/Calculation-of-National-Currency-for-SACUM-UK-EPA.pdf) - [SADC EU EPA](https://www.sars.gov.za/wp-content/uploads/Docs/CandE/Calculation-of-National-Currency-for-SADC-EU-EPA.pdf) - <div data-id="0e85d72" data-element_type="widget" data-widget_type="theme-post-title.default"> <div> **7 November 2025 – Launch of the 2025 Maseru Bridge and Ficksburg Bridge Time Release Study** </div> </div> <div class="elementor-element elementor-element-beabc15 elementor-widget elementor-widget-theme-post-content" data-id="beabc15" data-element_type="widget" data-widget_type="theme-post-content.default"> <div class="elementor-widget-container"> The formal launch of the South Africa and Lesotho [Time Release Study](https://www.sars.gov.za/time-release-study-2025/) (TRS) took place on 6 November 2025, at the Victory Hall in Maseru, Lesotho. This collaborative, cross-border initiative, spearheaded by the South African Revenue Service (SARS) and the Revenue Service Lesotho (RSL), represents a rigorous diagnostic assessment of trade efficiency along the Maseru Bridge and Ficksburg Bridge corridors. The key finding is a critical paradox: while internal Customs system processing (Mark for Arrival to Mark for Exit) is remarkably swift (averaging eight to 19 minutes), the overall end-to-end time experienced by the trade community is unacceptably excessive (ranging up to two hours). This disparity proves that the primary barriers to trade facilitation are not technological but are rooted in systemic control gaps, procedural non-compliance, and infrastructure deficiencies, necessitating urgent and comprehensive governance reform.

</div> </div> - ****7 August 2025 – Report a Customs Crime**** SARS is providing a platform for our stakeholders and public at large to report any unethical behaviour, corruption or suspicious activity in Customs. In the Customs Integrity Perception Survey, the feedback was that there is no action to the cases reported. So, cases reported here will be monitored to ensure that there is not only action but also feedback to the people who reported. These reports can relate to any stage in the Customs value chain. Three days after receipt of the complaint/ report, Customs \&E Excise will contact the reporter and give feedback – [**<span class="__cf_email__" data-cfemail="ecaf999f9883819fa58298898b9e859895ac9f8d9e9fc28b839ac2968d">\[email protected\]</span>**](/cdn-cgi/l/email-protection#1d5e686e6972706e547369787a6f7469645d6e7c6f6e337a726b33677c). - **10 June 2025 – Update your Customs profile to avoid suspension ** In upholding and supporting seamless cross-border trade, SARS requires all Customs and Excise registrants to update their profiles on the Registration, Licensing, and Accreditation (RLA) system. For more information, [see the letter to Trade](/wp-content/uploads/Docs/CandE/Letter-to-traders_Onboarding-to-the-RLA-System.pdf). - **20 March 2025 – Intention of the SARS Commissioner to formally withdraw all concessions** The Commissioner of SARS is aware that certain clients and traders are continuing to operate their businesses and, specifically, certain requirements as outlined in the Customs and Excise Act, 1964 (the Act), under the auspices of certain concessions (deviations, agreements, or special allowances) that have been granted in the past by Customs and Excise Offices. These practices have been reviewed in the past and it is now the intention of the SARS Commissioner to formally withdraw all concessions on which certain clients are relying on. For more information, [see the letter to Trade](/wp-content/uploads/Docs/CandE/Withdrawal-of-Customs-and-Excise-Concessions_250320.pdf). - **19 March 2025 – Invoice details on customs declarations** Following a period of engagement, development, and testing with industry and technical service providers, SARS requests that trade now include invoice data in all electronic customs declarations submitted to SARS. As of **1 April 2025**, customs declarations not containing invoice data will have an increased probability of being selected for documentary inspection or audit, and of such declarants being requested to upload invoices as supporting documentation. [See the letter to Trade](/wp-content/uploads/Docs/CandE/INVOICE-DETAILS-ON-CUSTOMS-DECLARATIONS-11-March-2025.pdf). -   </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cb79fd2" data-id="cb79fd2" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-1938c09 elementor-widget elementor-widget-text-editor" data-id="1938c09" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> ## What’s New in Excise? - <div data-id="0e85d72" data-element_type="widget" data-e-type="widget" data-widget_type="theme-post-title.default"> **18 September 2026 – Webinar on the release of the Diesel Refund Registration Programme** SARS held a webinar on Friday, 18 September 2026 for diesel-refund users, diesel sellers, fuel suppliers, contractors, intermediaries, and tax practitioners on the release of the Diesel Refund Registration Programme. **Missed the webinar?** Watch the [SARS TV recording](https://youtube.com/live/pOtCbjMUL78?feature=share) in your own time. [See the presentation shared in the webinar here.](https://www.sars.gov.za/diesel-refund-registration-presentation-webinar-18-september-2026-2/)

The release is planned for 18 September 2026.  More detail will be shared soon. It introduces the Diesel User Dashboard capability and completes the end-to-end registration solution. The webinar will explain the changes, who is affected, and the steps stakeholders should take to prepare. </div> <div class="elementor-element elementor-element-beabc15 elementor-widget elementor-widget-theme-post-content" data-id="beabc15" data-element_type="widget" data-e-type="widget" data-widget_type="theme-post-content.default"> <div class="elementor-widget-container"> Key Changes - Diesel Refund registration is moving from a VAT-linked model to a dedicated Diesel Refund Registration System on eFiling. - Existing diesel-refund users must register on the new solution. Registration is not automatic. - Diesel sellers must register so that diesel-refund users can create and manage seller relationships electronically. - A dedicated dashboard will provide visibility of applications, registrations, and seller relationships. What You Need to Do - Diesel-refund users/buyers: Prepare to register through eFiling; ensure your SARS legal-entity profile is valid and confirmed; gather business-activity information; and be ready to create seller relationships. - Diesel seller: Register as a diesel seller and ensure your details are accurate so users can establish and validate relationships with you. What the Webinar covered - The purpose and phased implementation of the Diesel Refund Registration Programme. - Registration requirements for diesel-refund users and diesel sellers. - How electronic diesel seller and user relationships work together. - Steps to prepare, including legal-entity profile readiness and required business information. - The dedicated dashboard, available support, and a live question-and-answer session. </div> </div> - **25 March 2026 – Update on the modernisation of the Diesel Refunds System** Following the earlier communication dated 12 December 2025 (reference number 7/6/1/1/2/PQ/DRS/2025/Dec-1), SARS informs stakeholders that the new Diesel Refund Registration System will open later than initially communicated. Although good progress has been made in developing the modernised system, additional time is required to pilot and test the system to ensure it is stable, secure, and functional. For more information see the [letter to external stakeholders](/wp-content/uploads/Docs/CandE/Letter-to-Traders-24-March-2026.pdf). - **13 February 2026 – Adjustment to Diesel Refund for Onland Users in Farming, Forestry, and Mining Sectors** Effective from 1 April 2026, primary sector claimants operating onland will be entitled to claim a refund on 100% of eligible diesel used in qualifying farming, forestry, and mining activities. This amendment streamlines the administration of the Diesel Refund Scheme. To ease the transition, the new rate, which is effectively applied from the April 2026 return, will reflect only from the calendar month when this VAT return must be submitted, i.e. May 2026. For more information, see the [letter to stakeholders](/wp-content/uploads/Docs/CandE/Letters-to-impacted-Onland-Diesel-Users.pdf). - **13 February 2026 – Excise Fuel Registrations** From 3 February 2026, please complete and submit the DA185 form to apply for or renew your permission to participate in these activities: 1. 1. To possess, control, or use goods consisting of a mixture which includes marked goods as provided for in section 37A(9) and rule 37A.12. 1. 2. Supply of aviation kerosene or aviation spirit (rebate items 460.05 / 496.00 or 623.11 / 671.01) as provided for in section 37A(9) and rule 37A.13. 1. 3. Producing goods not capable for use in any engine as provided for in section 37A(4) and rule 37A.11. For more information, see the [letter to stakeholders](/wp-content/uploads/Docs/CandE/AK-and-Marked-Goods-Letter.pdf).

- **18 July 2025 – Updated Air Passenger Tax guide** The new features designed to streamline online registration, return submission and overall management of Air Passenger Tax (APT) process were implemented on 30 June 2025. The [Air Passenger Tax guide](https://www.sars.gov.za/wp-content/uploads/Ops/Guides/APT-03-Air-Passenger-Tax-External-Guide.pdf) has been updated to include detailed guidance for converting Excel files into CSV files. For more information, see the [Air Passenger Tax webpage](https://www.sars.gov.za/types-of-tax/air-passenger-tax/) - **1 July 2025 – Air Passenger Tax (APT) Modernisation 2C** The Air Passenger Tax (APT) Modernisation 2C has been launched as part of the Customs Modernisation Programme (CMP).  This phase introduces new features designed to streamline online registration and return submission and management of APT operations in handling airline operators. The penalty guideline has been updated **only for APT contraventions** at this stage. The eFiling system has been enhanced to allow for the following: - - Uploading of passenger manifests by airline operators; - Operators to make payments through the Letter of Demand payment link and - Updating of registration details of the airline operators. For more information, see the [Air Passenger Tax](https://www.sars.gov.za/types-of-tax/air-passenger-tax/) webpage. - **4 June 2025 – Increase in Fuel Levy from 4 June 2025 ** **** Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy for petrol from 385c/li to 401c/li and 15c/li for diesel from 370c/li to 385c/li, respectively as well as the substitution of Note 8 to give effect to the Budget proposals announced by the Minister of Finance on 21 May 2025: [Notice R.6275.](https://www.sars.gov.za/legal-lsec-ta-2025-31-r6275-gg-52791-sch-1p5a-1-5a-181-fuel-levy-increase-and-substitution-of-note-8-to-effect-budget-2-june-2025/) Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance in his budget speech on 21 May 2025; the diesel refund provisions are adjusted accordingly: [Notice R.6276.](https://www.sars.gov.za/legal-lsec-ta-2025-30-r6276-gg-52791-sch-6p3-6-3-64-fuel-levy-increase-iro-diesel-refund-as-announced-in-budget-2-june-2025/) </div> </div> </div> </div> </div> </div> <div class="elementor-element elementor-element-4000555 elementor-widget elementor-widget-text-editor" data-id="4000555" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> [To see more items, click here.](https://www.sars.gov.za/customs-and-excise/whats-new-in-customs-excise/)  </div> </div> <div class="section elementor-section elementor-inner-section elementor-element elementor-element-a8fc8cd elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="a8fc8cd" data-element_type="section" data-e-type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cdc7743" data-id="cdc7743" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-47d37a1 elementor-widget elementor-widget-text-editor" data-id="47d37a1" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> ## Customs Menu - [About Customs](https://www.sars.gov.za/customs-and-excise/about-customs/) - [African Continental Free Trade Area (AfCFTA)](https://www.sars.gov.za/customs-and-excise/about-customs/african-continental-free-trade-area/) - [Authorised Economic Operator Programme](https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/accreditation/) - [Goods Declaration](https://www.sars.gov.za/customs-and-excise/clearance-declaration/) - [Customs Offices](https://www.sars.gov.za/customs-and-excise/customs-offices-and-contacts/) - [Customs Query Resolutions process](https://www.sars.gov.za/contact-us/customs-resolution-process/) - [Duties and Taxes](https://www.sars.gov.za/customs-and-excise/duties-and-taxes/) - [Import, Export and Transit](https://www.sars.gov.za/customs-and-excise/import-export-and-transit/) - [Inspection](https://www.sars.gov.za/customs-and-excise/inspection/) - [Legislative Framework](https://www.sars.gov.za/customs-and-excise/legislative-framework/) - [New Customs Legislation update](https://www.sars.gov.za/customs-and-excise/about-customs/new-customs-legislation-update/) - [Offences, Penalties and Disputes](https://www.sars.gov.za/customs-and-excise/offences-penalties-and-disputes/) - [Prohibited and Restricted Goods](https://www.sars.gov.za/customs-and-excise/prohibited-restricted-and-counterfeit-goods/) - [Rates of Exchange](https://tools.sars.gov.za/rex/Rates/Main.aspx) - [Refunds and Drawbacks](https://www.sars.gov.za/customs-and-excise/customs-refunds-and-drawbacks/) - [Registration, Licensing and Accreditation](https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/) - [Report a Customs Crime](https://www.sars.gov.za/targeting-tax-crime/report-a-tax-crime/) - [Reporting of Conveyances and Goods (RCG)](https://www.sars.gov.za/customs-and-excise/about-customs/reporting-of-conveyances-and-goods/) - [Rules of Origin](https://www.sars.gov.za/customs-and-excise/rules-of-origin/) - [Sending and receiving goods in the post](https://www.sars.gov.za/customs-and-excise/sending-or-receiving-goods-in-the-post/) - [State Warehouse](https://www.sars.gov.za/customs-and-excise/state-warehouses/) - [Tariff](https://www.sars.gov.za/customs-and-excise/tariff/) - [Trade Statistics](https://www.sars.gov.za/customs-and-excise/trade-statistics/) - [Travellers](https://www.sars.gov.za/customs-and-excise/travellers/) - [Valuation](https://www.sars.gov.za/customs-and-excise/valuation/)

</div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-55f5800" data-id="55f5800" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-cb143eb elementor-widget elementor-widget-text-editor" data-id="cb143eb" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> ## Excise Menu - [About Excise](https://www.sars.gov.za/customs-and-excise/excise/) - [Ad Valorem Products](https://www.sars.gov.za/customs-and-excise/excise/ad-valorem-products/) - [Air Passenger Tax](https://www.sars.gov.za/types-of-tax/air-passenger-tax/) - [Alcohol Products](https://www.sars.gov.za/customs-and-excise/excise/alcohol-products/) - [Malt Beer](https://www.sars.gov.za/customs-and-excise/excise/alcohol-products/malt-beer/) - [Other Fermented Beverages](https://www.sars.gov.za/customs-and-excise/excise/alcohol-products/other-fermented-beverages/) - [Spirits / Spirituous Beverages](https://www.sars.gov.za/customs-and-excise/excise/alcohol-products/spirits/) - [Traditional African Beer](https://www.sars.gov.za/customs-and-excise/excise/alcohol-products/traditional-african-beer/) - [Wine and Vermouth](https://www.sars.gov.za/customs-and-excise/excise/alcohol-products/wine-and-vermouth/) - [Diamond Export Levy](https://www.sars.gov.za/types-of-tax/diamond-export-levy/) - [Diesel Refund System](https://www.sars.gov.za/customs-and-excise/excise/diesel-refund-system/) - [Environmental Levy Products](https://www.sars.gov.za/customs-and-excise/excise/environmental-levy-products/) - [Carbon Tax](https://www.sars.gov.za/customs-and-excise/excise/environmental-levy-products/carbon-tax/) - [Electric filament lamps](https://www.sars.gov.za/customs-and-excise/excise/environmental-levy-products/electric-filament-lamps/) - [Electricity generation](https://www.sars.gov.za/customs-and-excise/excise/environmental-levy-products/electricity-generation/) - [Motor vehicle CO2 emission](https://www.sars.gov.za/customs-and-excise/excise/environmental-levy-products/motor-vehicle-co2-emission/) - [Plastic bags](https://www.sars.gov.za/customs-and-excise/excise/environmental-levy-products/plastic-bags/) - [Tyres](https://www.sars.gov.za/customs-and-excise/excise/environmental-levy-products/tyres/) - [Excise Offices](https://www.sars.gov.za/customs-and-excise/excise/excise-offices/) - [Fuel Levy and Road Accident Fund (RAF) Levy on Petroleum Products](https://www.sars.gov.za/customs-and-excise/excise/petroleum-products/) - [Health Promotion Levy on Sugary Beverages](https://www.sars.gov.za/customs-and-excise/excise/health-promotion-levy-on-sugary-beverages/) - [International Oil Pollution Compensation Fund Levy (IOPCF)](https://www.sars.gov.za/types-of-tax/international-oil-pollution-compensation-fund-levy/) - [Petroleum Products](https://www.sars.gov.za/customs-and-excise/excise/petroleum-products/) - [Tobacco Products](https://www.sars.gov.za/customs-and-excise/excise/tobacco-products/) </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="elementor-element elementor-element-9ae294b elementor-widget__width-initial elementor-fixed elementor-invisible elementor-widget elementor-widget-image" data-id="9ae294b" data-element_type="widget" data-e-type="widget" data-settings="{&quot;_position&quot;:&quot;fixed&quot;,&quot;_animation&quot;:&quot;slideInRight&quot;}" data-widget_type="image.default"> <div class="elementor-widget-container"> [](#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEzOTIyMiIsInRvZ2dsZSI6ZmFsc2V9) </div> </div> </div> </div> </div> </div> </div> </div>

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