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Draft rule amendments under section 120 of the Customs and Excise Act, 1964, relating to advance import payment has been published on the SARS website for public comment.


The draft rule amendments can be accessed at the following link (scroll down the page to Advanced Payment Notification link):


Kindly forward comments to C& before/on 3 November 2023


Also link to the page is useful:


Understanding how to comply.


Advance Import Payments | South African Revenue Service (

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