Customs Value Declared Is Affected By Transfer Pricing Tp Adjustments

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On 16 January 2026, the South African Revenue Service SARS called for comment on its proposed draft amendments to Rules 40 and 41 to the Customs and Excise Act, 1964 relating to the manner in which Bills of Entry BoE may be adjusted where Customs value declared is affected by TP adjustments. Comment is due by 30 January 2026. The introduction of the proposed rule amendments is 27 February 2026.

SCHEDULE

Insertion of Rule

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