South Africa

SARS Issues 2026 Tariff Amendments – Technical Corrections & Classification Clarifications. The additional secondary legislation on 13 August 2026 refines duty rates for specific import categories under the Customs and Excise Act. Updates address technical corrections and clarify classification rules for emerging trade goods. These amendments support the government’s fiscal policy and impact import‑export businesses […]

SARS released VAT notices on 13 August 2026 that implement minor adjustments to the Value‑Added Tax Act, focusing on procedural clarifications and minor rate modifications for specific sectors. The notices aim to reduce ambiguity and streamline compliance for affected industries. Companies should evaluate the changes to ensure accurate tax collection and reporting. Key Takeaways VAT

SARS clarifies retroactive certificate of origin issuance for China‑Zero Tariff Treatment. The guidance explains that certificates may be issued retrospectively under Rule 46A6.13(e) of the Customs and Excise Act, provided supporting documentation is submitted. This policy offers relief to importers facing delayed certification and aligns with recent trade agreements. Traders are advised to submit supporting

The South African Revenue Service (SARS) has published an updated list of prohibited and restricted imports and exports, effective 31 July 2026. The revision introduces new tariff heading 3402.90, which will now be subject to detention by the Protective Harvest Office (PHO). Additionally, tariff heading 0406.10 has been modified to reflect current trade restrictions. The

SARS Legal Counsel has released a notice regarding the preparation of legislation, specifically the drafting of public comment documents for the 2026 legislative cycle. The announcement outlines the process for submitting draft bills and accompanying explanatory memoranda for public scrutiny, with a focus on transparency and stakeholder engagement. Key legislation includes the Taxation Laws Amendment

The SARS Legal Counsel released a detailed notice on dispute resolution and judgments relating to tax matters, specifically referencing the Tax Court matters for the 2028‑2026 period. The publication outlines recent rulings, including SARSTC VAT 22498 (VAT) [2026] ZATC CPT (27 July 2026), which interpret Section 17(1) of the Value‑Added Tax Act, 1991. These judgments

SARS announced that selected service centres will open on Saturdays to assist taxpayers with filing their Income Tax returns ahead of the filing season. This initiative, effective 29 July 2026, is designed to provide greater flexibility for individuals who may be unable to visit during regular weekday hours. The extended hours will be available at

The South African Revenue Service (SARS) announced updates concerning customs registration, licensing, and accreditation processes, effective 29 July 2026. A key change involves the revision of facility codes used in Box 30 on the Goods Declaration form, now including additional details to capture information about container depots. This enhancement aims to improve traceability, streamline customs

In a coordinated operation, the South African Revenue Service (SARS) together with the South African Police Service (SAPS) – specifically the DPCI Serious Commercial Crime Investigations unit – seized a substantial quantity of alcohol that was diverted to Kempton Park. The operation, executed on 29 July 2026, targeted illicit distribution channels that circumvented tax obligations

On 28 July 2026, SARS released updated documentation for the Advance Import Payment (AIP) process, aligning it with the amended Rule 120.13.02. The revisions introduce an increase in the allowable payment thresholds and adjust procedural requirements to reflect current market conditions. This update is intended to streamline customs clearance for importers, reduce administrative burdens, and