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Schedules

[Remaining schedules for Customs and Excise Act, 1964 (Act No. 91 of 1964) on website: (www.sars.gov.za) ]

 

Schedule I : Rates of Normal Tax

 

Schedule II : Amendment of Part 2A of Schedule No. 1 (Section 7)

 

Schedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy

 

Schedule No. 9 : Laws Repealed

 

 

Continuation of certain amendments of Schedules to Customs and Excise Act 91 of 1964 and Act 89 of 1991

Every amendment or repeal of or insertion in Schedules No. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964, made under section 48, 49, 56, 56A, 57, 60 or 75(15) of that Act during the period from and including 1 November 2024 up to and including 31 October 2025, shall not lapse by virtue of section 48(6), 49(5A), 56(3), 56A(3), 57(3), 60(4) or 75(16) of that Act and in Schedule No.1 to the Value-Added Tax Act, 1991, made under section 74(3)(a) of that Act during the period from and including 1 November 2024 up to and including 31 October 2025, shall not lapse by virtue of section 74(3)(b) of that Act.

[Section 36 of Taxation Laws Amendment Act 5 of 2026, Notice No. 7344, GG54448, dated 1 April 2026]