On 20 November 2025, the South African Revenue Service (SARS) called for comments on its proposed amendments to the Diesel Refund Registrations. Comments are due by 05 December 2025. They should be recorded on the Customs & Excise Schedules Amendments Comment Sheet
The proposed draft amendments to the Rules under Section 75 of the Customs and Excise Act, 1964 (Diesel refund registrations) are accessible at:
The proposed draft “Form RAVDSL – Registration, Amendments and Verification Diesel Refunds” is accessible at:
The proposed 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 Levy) are accessible at:
SARS released an “Explanatory Note”, which follows:
Explanatory note: Phased approach to amendment of rules 75.25 and system roll-out
1. Background and way forward in relation to the implementation process of the new diesel refund scheme
Rule 75.25, which regulates registration and claiming under the diesel refund scheme, was published on 18 March 2022 in GG 46056 R.1892. These rules, although issued, have not yet taken effect. At the time of issuing, the rules prescribed the use of the Registration, Licensing and Accreditation (RLA) system on eFiling for diesel refund registrations.
SARS, however, since the issuing of those rules, has decided not to use the RLA system. Instead, the diesel refund scheme will be administered as a separate tax product on eFiling. This decision necessitated certain amendments to the rules published on 18 March 2022 in GG 46056 R.1892. The first batch of these amendments has been published for public comment.
Importantly, Note 6 to Part 3 of Schedule No. 6 as published on 18 March 2022 in GG 46056 R 1893, is not impacted by any substantive amendments necessitated by the decision relating to the system to be used. There are, however, small consequential changes that are currently published for comment.
2. Proposed amendments currently published for public comment
The first batch of rule amendments published for public comment relates to:
- the application process, the registration profile of the diesel refund user and relationship management; and
- a transitional arrangement to prepare for the implementation of the new diesel refund scheme.
- Due to the significant time required to consider the large number of applications expected, a transitional provision is included in this batch of amendments to facilitate the submission of applications (in accordance with the amended procedures) before the effective date of rule 75.25.
- Applicants will, under this transitional provision, be able to submit applications from a date to be determined by the Commissioner and published on the website.
- The transitional provision will come into effect before the effective date of Rule 75.25.
- Applications submitted “early” in terms of the transitional provision may be considered and dispensed with by the Commissioner before the effective date of rules 75.25. Still, participation in the new diesel refund scheme may only start on the effective date, meaning no claims will be accepted before then. The effective date of those registrations will be the same as the effective date of Rule 75.25.
3. Second batch of amendments to be published for public comment to relate to claims submission
Amendments relating to claims submissions will be published for comment in 2026.
4. Publication of amendments in the Government Gazette when rules are finalised
The finalised rules will be made effective in their entirety on a future date, as envisaged in the 2022 rules. Only the transitional arrangement referred to in paragraph 2 will become effective before this date.
5. Roll-out of the electronic system
The roll-out of the eFiling system (not to be confused with the implementation of the rules in general) will take place in at least three stages, namely –
- registration process;
- user profile and relationship management; and
- claims procedures (which may be broken up in further releases depending on systems development).