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Legal & policy - 15 October 2026

Description

SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 8 October 2026 – Tax Court Judgments

· SARSTC IT 76811 (IT) [2026] ZATC JHB (4 September 2026)

· SARSTC VAT 2138 (VAT) [2026] ZATC JHB (13 August 2026)

Summaries are available on the Tax Court Judgments page

  • 8 October 2026 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the following amendment, with retrospective effect from 19 March 2026:

· Part 1 of Schedule No. 2, by the substitution of various items under item 215.02 in order to list the rebate items intended to be excluded from the applicable anti-dumping duties on certain flat-rolled products of iron, non-alloy or other alloy steel of a width of 600 mm or more, whether or not in coils (including products cut to length), not further worked than hot-rolled, including pickled and oiled, hot-rolled, not clad, plated or coated, (excluding stainless and grain-oriented silicon electrical steel, classifiable under various tariff subheadings under Chapter 72, originating in or imported from the Peoples Republic of China, Japan and Chinese Taipei (ITAC Minute M02/2026)

Publication details will be made available later

  • 8 October 2026 – Customs and Excise Act, 1964

· DA 63 – Application for refund on duty paid imported goods exported

Due date for comment: 22 October 2026

  • 9 October 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice R7991, as published in Government Gazette 55506 of 9 October 2026, are now available.
  • 9 October 2026 – The facility codes used in Box 30 on the Goods Declaration has been updated to include details of the new multi-purpose terminal for CIVTEQ Port Logistics., located in Durban.

SC-CF-19-A02 – Facilities Code List – External Annexure

  • 12 October 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 October 2026 – Taxation Laws Amendment Act, 2024: Publication of notice R7838, in Government Gazette 55220 of 19 August 2026, in relation to the determination of a date upon which section 1(1)(f) of the Act shall come into operation.
  • 13 October 2026 – Income Tax Act, 1962: Publication of notice R7839 in Government Gazette 55221 of 19 August 2026, setting the requirements and conditions that must be met by a company for the purposes of paragraph (b) of the definition of “REIT” in section 1(1) of the Act.
  • 14 October 2026 – Customs and Excise Act, 1964

· Draft Amendments to Rules – Insertion of rules 74B relating to advance rulings

Due date for comment: 4 November 2026

  • 15 October 2026 – The Accreditation Policy for the Authorised Economic Operator (AEO) Programme has been revised to align with the inserted Rule 64E to cater for the additional transitional provision relating to the transfer of accreditation details in respect of statuses granted before 08 December 2023. Further to this, Rule 64E.20 has been amended and the transactional period extended to 18 months.

SC-CF-07 – Accreditation – External Policy

SOUTHERN AFRICAN LEGAL INFOMRATION INSTITUTION (SAFLII)

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

DivisionTax
Categories
Tax
Date15 October 2026