This article will count 0.25 units (15 minutes) of unverifiable CPD. Remember to log these units under your membership profile.
SARS published customs tariff and rule amendments in Government Gazette 55544 on 16 October 2026. Newsprint now carries a 5% general duty, imported office paper attracts provisional safeguard payments until 3 May 2027, and petroleum excise accounts have new rules. A draft form for duty refunds is also open for comment until 22 October 2026.
What changed
A safeguard payment is a temporary charge used when imports rise sharply and threaten local producers. A provisional payment is an interim amount while the investigation continues.
The 9 October gazette (GG 55506) on hot-rolled steel exclusions and client accreditation was covered in AW on 12 October 2026.
Who it affects
Printers, publishers and stationery importers; steel importers; licensed petroleum warehouses; and the accountants who cost their stock and check duty on imports.
Key dates
What this means for accountants and finance professionals
Higher landed cost. The 5% duty on newsprint and the safeguard payments on office paper increase the cost of these imports. Import duties form part of the cost of inventory, so stock valuations, pricing and margins for printers, publishers and stationery businesses will change from 16 October 2026.
Budgets and quotes. Clients who quote fixed prices on printing or paper supply should review contracts and quotes issued before the change.
Petroleum warehouses. Licensed warehouses must account on the new forms, DA 159 or DA 160. Finance teams should update their excise reconciliation templates.
Retrospective corrections. The exporter name corrections apply from 28 August 2026. Importers of painted flat-rolled steel should check that entries since then used the correct exporter details.
What to do
Update landed cost calculations for newsprint and office paper from 16 October 2026.
Licensed petroleum warehouses should move to forms DA 159 or DA 160.
If clients export duty-paid imported goods, review draft DA 63 and comment by 22 October 2026.
Sources: SARS tariff amendments 2026 · SARS rule amendments 2026 · Draft DA 63
