On 28 July 2026, the South African Revenue Service (SARS) informed us that the Advance Import Payment documentation has been revised to align with the amended Customs & Excise Act, 1964 Rule 120.13.02, which provides for an increase in the monetary threshold applicable to Advance Payment Notifications (APNs) from R50,000 to R100,000.
The SARS Guides are accessible at:
- SC-CC-33 – Advance Import Payments – External Guide
- SC-CC-42 – Advance Import Payments – External Policy