Legal & policy - 23 July 2026

SOUTH AFRICAN REVENUE SERVICE (SARS)

• 16 July 2026 – The Kwazulu-Natal mobile tax unit schedules for August 2026 are now available.

• 16 July 2026 – The Prohibited and Restricted Imports and Exports list was updated.

• The following tariff headings do not require permits from the State Vet and Plant Inspector.

• 3102.10
• 3102.21
• 3102.29
• 3102.30
• 3102.40
• 3102.50
• 3102.60
• 3102.80
• 0712.90.90

• 17 July 2026 – Value-Added Tax Act, 1991 (Archive)

• Interpretation Note 31 (Issue 4) – Documentary proof required for the zero-rating of goods or services

• 17 July 2026 – SARS has published a dedicated webpage, Implementation of Advance Pricing Agreements (APAs) as part of the ongoing implementation of South Africa’s APA programme. The webpage provides an overview of the programme, its objectives, expected benefits, and the planned pilot approach. The APA programme aims to provide upfront tax certainty for qualifying cross-border related-party transactions. SARS plans to start the pilot phase in 2026. Taxpayers and stakeholders are encouraged to visit the APA webpage for information on the programme and to stay informed about future developments as implementation progresses.

• 20 July 2026 – Income Tax Act, 1962: Updated Tables of Interest Rates

· Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax

· Table 2 – Interest rates payable on credit amounts

• 20 July 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.

• 22 July 2026 – Please be aware of emails doing the round appearing to be from a SARS employee, this particular employee’s name is masked on the scam warning example below. Please don’t open the PDF attached to the email or click on the link in the PDF as it is a fraudulent phishing link designed to extract personal details from you to be used in a scam. If in doubt, always see the latest scam examples on our Scams & Phishing webpage or email phishing@sars.gov.za. Direct link to this particular scam – SARS-SCAM-396 – Sars Tax Return Approve R68 652.86 – 22 July 2026.

• 22 July 2026 – The Western Cape mobile tax unit schedules for August 2026 are now available.

• 22 July 2026 – Superior Court Act, 2013

· Ocean Ark Shipping Ltd and Another v CSARS (Leave to Appeal) (2025/209746) [2026] ZAWCHC 354 (6 July 2026)

· Ocean Ark Shipping Ltd and Another v CSARS (Leave to Appeal) (2025/209746) [2026] ZAWCHC 330 (8 June 2026)

Summaries are available on the High Court Judgments page

• 22 July 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With effect from 24 July 2026 up to and including 23 July 2027

· Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08, to extend the safeguard duties with a rate of 42,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 780

With effect from 24 July 2027 up to and including 23 July 2028

· Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08, to amend the safeguard duties to a rate of 40,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 780

With effect from 24 July 2028 up to and including 23 July 2029

· Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08, to amend the safeguard duties to a rate of 38,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 780

Publication details will be made available later

NATIONAL TREASURY (NT)

• National Treasury Presentation to Parliament Joint Portfolio Committees Meeting Regarding the Withholding of Local Government Equitable Share Transfers to Municipalities – 17 July 2026
• Media Statement: South Africa and World Bank sign US$1.5 billion development policy loan agreement to support infrastructure modernisation and job creation – 21 July 2026

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

• Corporate tax statistics – 21 July 2026

SOUTHERN AFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

• Ocean Ark Shipping Ltd and Another v Commissioner for the South African Revenue Service (Leave to Appeal) (2025/209746) [2026] ZAWCHC 354 (6 July 2026) – 20 July 2026
• WCF Hardware Distributors (Pty) Ltd v Commissioner for the South African Revenue Service (Leave to Appeal) (2024-051127) [2026] ZAGPPHC 724 (30 June 2026) – 22 July 2026