On September 18, 2026, SARS released its 12-page amendments to the Rules to the Customs and Excise Act, 1964, in Section 75 relating to the Diesel Refund Registrations (DAR280).
The rules are accessible at https://www.sars.gov.za/wp-content/uploads/RulesAmendments/Legal-LSec-CE-RA-2026-014-%E2%80%93-RA-under-ss-75-and-120-relating-to-diesel-refund-registrations-DAR280-18-September-2026.pdf