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2026 Legal and Policy

Legal & policy - 14 May 2026

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SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 7 May 2026 – Customs and Excise Act, 1964

· Ocean Ark Shipping Ltd and Another v CSARS (2025/209746) [2026] ZAWCHC 201 (24 April 2026)

Whether the applicants demonstrated a prima facie right to relief – the proportionality of the Commissioner’s enforcement actions – the adequacy of a revised guarantee offered as security.

  • 8 May 2026 – Customs and Excise Act, 1964: Publication of rule amendment notice R7430 in Government Gazette 54613 of 8 May 2026, issued under sections 47B and 120, relating to air passenger tax (DAR269)
  • 8 May 2026 – Customs and Excise Act, 1964

· Draft amendment to rules under section 120 – Advance foreign exchange payment

Due date for comment: 20 May 2026

  • 8 May 2026 – 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: rulesoforigin@sars.gov.za.
  • 11 May 2026 – 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.

  • 13 May 2026 – Beware of fake emails or SMS claiming you owe SARS money, often titled “Settlement Notification” or “Final Demand,” which urge payment via links or to fraudulent bank accounts. SARS never sends links other than SARS links in SMS/emails for payments, never asks for banking details directly, and does not accept direct deposits into personal accounts.

How to Protect Yourself:

· Do not click links: Avoid clicking links in emails or attachments (especially .htm or .html files).

· Verify on eFiling: Always check your tax status directly on the official SARS eFiling website.

· Use Proper Payment Channels: Use the pre-registered bank beneficiary on your bank app for payments.

· Report Phishing: Forward suspicious emails to phishing@sars.gov.za.

Keep an eye on our Scams & Phishing webpage for examples of the latest scams.See the latest scam called ‘Tax Settlement Notification’.

NATIONAL TREASURY

SOUTHERN AFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

AuthorLegal and Policy
DivisionTax
Categories
Legal and Policy
Date14 May 2026