Customs

On 14 November 2025, the South African Revenue Service (SARS) invited comment on the amendment of the rules under Section 75 (Diesel refund registrations) of the Customs and Excise Act, 1964 relating to Form Registration, Amendments and Verification Diesel Refunds (RAVDSL), and the draft amendments to Part 3 of Schedule No.6 to the Act, 1964 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy: Rebates and Refunds of Fuel Levy and Road Accident Fund (RAF) Levy). Comment is due 05 December 2025.

Section 75

https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2025-37-Draft-RA-under-ss-75-and-120-Diesel-refund-registration-rule-amendments-for-public-comment-14-November-2025.pdf

Form RAVDSL

https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2025-37a-Draft-Form-RAVDSL-Registration-Amendments-and-Verification-Diesel-Refunds.pdf

Part 3 of Schedule No.6 to the Act, 1964

https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2025-38-Draft-amendments-to-Part-3-of-Schedule-No-6-14-November-2025.pdf