On 31 March 2023, the South African Revenue Service (Sars) announced an amendment, from 05 April 2023, of Part 5A of Schedule No.1 (“Temporary Rebates of Customs Duties: Fuel Levy”) to the Customs and Excise Act, 1964 to provide for an increase of 1 c/li on Carbon Fuel Levy from 9c/li to 10c/li for petrol and from 10c/li to 11c/li for diesel respectively.
By the substitution of Note 8 in Section A to Part 5 of Schedule No.1 to the Act, 1964 with the following
8.(a) For the purposes of the Fuel Levy Item 195.10.03 the rate of fuel levy shall be the sum of the -
(i) General fuel levy at a rate of 385 cents per litre; and
(ii) Carbon fuel levy at a rate of 10 cents per litre.
(b) For the purposes of items 195.10.15; 195.10.17; 195.10.21 and 195.20.03 the rate of fuel levy shall be the sum of the -
(i) General fuel levy at a rate of 370 cents per litre; and
(ii) Carbon fuel levy at a rate of 11 cents per litre.
(c) For the purposes of item 195.20.01, the rate of fuel levy shall be the sum of the -
(i) General fuel levy at a rate of 185 cents per litre; and
(ii) Carbon fuel levy at a rate of nil cents per litre
By the substitution of the Fuel Levy Item:
195.10.03 2710.12.02 Petrol, as defined in Additional Note 1(b) to Chapter 27 - 395c/li
195.10.15 2710.12.26 Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked - 381c/li
195.10.17 2710.12.30 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 - 381c/li
195.10.21 2710.12.39 Specified aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij) to Chapter 27, unmarked - 381c/li
195.20.03 3826.00.90 Other biodiesel - 381c/li