On May 5, 2026, Sars informed that as a consequence of the reduction in the General Fuel Levy, as announced by the Finance Minister on April 28, 2026, the diesel refund provisions, in accordance with Part 3 of Schedule No.6 to the Customs and Excise Act, 1964 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy) are adjusted accordingly, with effect from May 6, 2026 by the substitution of Note(s) 6(b) with the following:
(b) The extent of refund for eligible purchases
On Land
(i) Farming, forestry or mining on land is nil cents per litre fuel levy plus 225.0 cents per litre Road Accident Mode of calculation of refund is as follows:
(aa) For 1 000 litres eligible purchases – 1 000 litres on which a refund of 225.0 cent per litre may be claimed.
(bb) For 1 000 litres purchased, of which 300 litres represent non-eligible purchases, for example, carriage of goods for reward – 1 000 litres less 300 litres equals 700 litres eligible purchases on which a refund of 225.0 cents per litre may be claimed;
Offshore
Offshore vessels, including
(aa) commercial fishing vessels;
(bb) coasting vessels;
(cc) offshore mining;
(dd) vessels owned by the National Sea Rescue Institute;
(ee) vessels conducting research in support of the marine industry;
(ff) coastal patrol vessels; or
(gg) vessels employed to service fibre-optic telecommunications cables along the coastline of Southern Africa, is a nil cents per litre fuel levy, plus 225.0 cents per litre Road Accident Fund (RAF) Levy, equalling 225.0 cents per litre.
Harbour Vessels
Harbour vessels, including
(aa) harbour vessels operated by Portnet;
(bb) vessels used by in-port bunker barge operators,
225.0 cents per litre RAF Levy.
Rail
Locomotives used for rail freight other than those used in farming, forestry or mining, as provided in these Notes, are 225.0 cents per litre, RAF Levy.
Electricity Generation Plants
(v) Distillate fuel used solely as fuel in electricity generation plants with a capacity exceeding 200 megawatt per plant, generating electricity for the national distribution network, is nil cents per litre fuel levy, plus 225.0 cents per litre RAF Levy equalling 225.0 cents per litre.
(vi) Any claim for a refund of levies provided for in paragraph (b)(i), (ii), (iii), (iv) or (v) to this Note must be reduced by any non-eligible purchases