SARS Proposes R2,500 Fee for Customs Rulings

The South African Revenue Service has published draft rules introducing application fees and hourly charges for advance customs rulings.

Updated on Nov. 9, 2026 in International Trade

SARS Proposes R2,500 Fee for Customs Rulings

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Should government agencies be allowed to charge businesses new application fees?

The South African Revenue Service has proposed an initial application fee of R2,500 for advance customs rulings, plus hourly charges that depend on processing urgency. Under the draft rules, applications would be submitted electronically through SARS eFiling or at a SARS office, and email submissions would no longer be accepted.

Why it matters

The proposals form part of an effort to formalise the advance ruling system under Chapter IXA of the Customs and Excise Act. Obtaining advance rulings could become considerably more expensive for businesses seeking certainty on customs treatment.

The proposed initial application fee is R2,500, with additional hourly charges depending on processing urgency. The final cost will depend on processing time and whether additional technical assistance is required, and the hourly rates themselves were not specified.

The players

South African Revenue Service (SARS)

SARS is South Africa's national tax and customs authority, responsible for collecting revenue and administering the country's customs and excise legislation, including the advance ruling system.

The details

Applications would be submitted electronically through SARS eFiling or at a SARS office, and would no longer be accepted by email. Applicants generally have 21 working days to provide requested further information, and failure to meet application requirements could result in rejection. SARS would provide estimates of additional expenses and obtain approval before incurring significant costs.

14 October 2026: SARS published the draft rules proposing advance ruling fees.
4 November 2026: Deadline for public comments on the draft rules.
21 working days: Window applicants have to provide requested further information.

Market Dynamics

The draft rules are part of formalising the advance ruling system under Chapter IXA of the Customs and Excise Act. SARS could publish certain tariff and country of origin rulings, allowing other businesses to benefit from rulings obtained by individual applicants.

Businesses seeking advance customs rulings should expect an R2,500 initial fee plus hourly charges, and should submit applications electronically through SARS eFiling or at a SARS office. Applicants should plan to supply requested information within 21 working days to avoid rejection.

The takeaway

Businesses that rely on advance customs rulings should review the draft fee structure and submission requirements before the comment period closed on 4 November 2026. Preparing complete documentation early can help avoid rejection and control costs under the proposed rules.