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2025 Legal and Policy

Legal and Policy - 6 November 2025

Description

SARS

  • 30 October 2025 – Customs and Excise Act, 1964:The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the imposition of –

· provisional payment in relation to anti-dumping duties against the alleged circumvention of the anti-dumping duties on windscreens for vehicles classifiable under tariff subheading 7007.21.20 originating in or imported from the Peoples Republic of China by importing the windscreens under tariff subheading 8708.22.10 – (ITAC Report No. 756); and

· provisional payment in relation to anti-dumping duties against the alleged circumvention of the anti-dumping duties on windscreens for vehicles, classifiable under tariff subheadings 7007.21.20 and 8708.22.10, through country hopping originating in or imported from the People’s Republic of China via Malaysia – (ITAC Report No.757)

Publication details will be made available later.

  • 30 October 2025 – The SARS Annual Report for 2024/2025 has been published. The Strategic Plan End-Term Report for 2020 – 2025 is also available now:
  • 31 October 2025 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) has been updated to include details of the de-grouping facility for Pro-Logistics Forwarding (Pty) Ltd, located at O. R. Tambo International Airport. This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities. See: SC-CF-19-A02 – Facilities Code List – External Annexure
  • 31 October 2025 – South Africa recorded a preliminary trade balance surplus of R21.8 billion in September 2025. This surplus was attributable to exports of R186.4 billion and imports of R164.6 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN). For more detail, see the full Media Release. Visit the Trade Statistics webpage.
  • 31 October 2025 – Customs and Excise Act, 1964:

· Draft amendments to rules and forms under sections 15 and 120 – Implementation of the South African traveller management system. Due date for comment: 21 November 2025

  • 31 October 2025 – Income Tax Act, 1962
  • 3 November 2025 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act. See the latest Customs Weekly List of Unentered Goods here.
  • 4 November 2025 – The e@syFile™ Employer version 8.0.1_328 release notes specify the following changes:
  • Correction made when using the Retrieve Certificate History option to ‘read’ postal address detail.
  • Correction made to import files that pass validation but fail to import.
  • A change has been made to the Trading name to allow more than 50 characters.

See more detail in the release notes.

  • 4 November 2025 – Achieving our Vision of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must demonstrate the highest levels of availability, robustness and security.

In accordance with our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms and technology infrastructure are available, robust and secure, by performing regular upgrades, enhancements and maintenance.

Considering the above, SARS Digital platform maintenance is scheduled for:

Saturday, 8 November 2025 from 20h00 to 23h59.

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms. Arrival and exit management functions will not be available at land border posts for declarations and manifests. Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Saturday, 8 November 2025 @ 16h00 and plan land-based cargo movements accordingly to avoid any delays.

  • 5 November 2025 – As part of our Global Entrepreneurship Week, the South African Revenue Service (SARS) is proud to host a Tax Compliance Webinar tailored for Small, Medium and Micro Enterprises (SMMEs).

Join us to gain valuable insights into tax obligations, compliance requirements, and how SARS supports entrepreneurs in building sustainable businesses. Webinar Details & Tax Topics:

Date

Tax Topic

Time

18 November 2025

Small Business Compliance & Incentives

10H00-12H00

20 November 2025

Small Business Compliance & Incentives

10H00-12H00

Click the MS Teams Link below to JOIN!

Microsoft Teams

Join the meeting now

Meeting ID: 310 564 563 237 95

Passcode: Np62Yf3e

NATIONAL TREASURY

OECD

· Governments are making greater use of trade policy measures to advance agricultural sustainability, but further reforms are needed says OECD – 30 October 2025
AuthorLegal and Policy
DivisionTax
Categories
Legal and Policy
Date6 November 2025