Customs and Excise Week: A Levy Repealed, Duties Added
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Nine customs and excise items landed between 7 and 14 September. Here is what changed, and who pays or claims as a result. Every notice below sits on the SARS tariff amendments and rule amendments pages for 2026.
Electricity levy repealed, backdated to January
On 10 September SARS announced tariff amendments repealing the environmental levy on electricity generated in South Africa, in Part 3B of Schedule No. 1, with retrospective effect from 1 January 2026.
At the same time, Part 4 of Schedule No. 6 gets a new rebate item, 681.08/000.00/07.00, which provides for a refund of the environmental levy already paid on electricity generated in the Republic.
Rules amendment DAR278, published as notice R7901 amends the rules under sections 54F and 120 to carry this through. Publication details for tariff notices R7902, R7903 and R7904, also in Gazette 55355 of 11 September, were confirmed the same day.
Impact: any client that paid the electricity environmental levy during 2026 has a refund route. Check their accounts from 1 January 2026 forward and work through the rebate item and the new rules.
Transfer pricing adjustments now have a customs rule
Rules amendment DAR279, notice R7900 in the same gazette, amends the rules under sections 40 and 41. It deals with transfer pricing adjustments where the customs value declared is affected.
Impact: this is for every client importing from a related party. A year-end transfer pricing adjustment changes the price actually paid, which changes the declared customs value. There is now a rule governing how that is handled. Flag it with anyone running related party imports before their next adjustment.
Anti-dumping duty on windscreens from China
Tariff notice R7889 inserts items under item 217.02 in Part 1 of Schedule No. 2, imposing anti-dumping duties on front windscreens classified under tariff subheading 8708.22.10 originating in or imported from China. It follows ITAC Report 777 and took effect on 7 September 2026. The notice is listed on the tariff amendments 2026 page.
Impact: landed cost on those imports rises immediately. Automotive glass importers and their customers need revised costings now, not at year end.
Steel anti-dumping exclusions, backdated to March
Also announced on 10 September, an amendment to Part 1 of Schedule No. 2 substitutes items under item 215.02 to list the rebate items excluded from anti-dumping duties on I and H sections and other angles and shapes of iron or non-alloy steel under subheadings 7216.32 and 7216.33 from China and Thailand. It follows ITAC Revised Minute M01/2026 and is retrospective to 19 March 2026. Details are on the same tariff amendments page.
Impact: importers using those rebate provisions should not be carrying the anti-dumping duty. Review entries from 19 March onwards.
Prohibited and Restricted list updated
The Prohibited and Restricted Imports and Exports list was updated on 10 September. Human remains are now included for import, export and transit at the request of the National Department of Health.
Each consignment needs a valid Human Remains Import, Export or Transit Permit from the Department, plus supporting health documentation. All consignments must be detained for Port Health under the Border Management Authority and inspected, and clearance follows only once permit conditions are verified.
Impact: relevant to clearing agents, funeral service groups and repatriation work. Build the permit into the clearance timeline.
Draft forms out for comment, closing 21 September
Draft amendments to forms DA 159 (Petroleum Products: Account for Special Storage Warehouse) and DA 160 (Petroleum Products: Account for Manufacturing Warehouse) were published on 7 September. Comments close 21 September 2026.
Impact: if you act for a petroleum storage or manufacturing warehouse licensee, this is their accounting form changing. Read the drafts this week or accept the final version as published.
Also this week
The Customs Weekly List of Unentered Goods was updated on 7 and 14 September. Goods taken into the State warehouse that stay unentered are disposed of under the Customs and Excise Act, so check the list for any consignment a client has lost sight of.
What to do
Pull your client list and sort it three ways: electricity generators who paid the levy this year, related party importers, and anyone importing steel sections or automotive glass. Each group has money or risk sitting in the notices above. The retrospective items are the ones with refunds attached, and refunds are billable work.
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