On 15 September 2023, the South African Revenue Service (SARS) announced an amendment to Part 1 of Schedule No.5 to the Customs and Excise Act, 1964 “Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy: Specific Drawbacks of Customs Duties”, by the substitution of Note 5 in order to make reference to new rule 75.26 that provides for the electronic submission of drawbacks and refunds.
Note 5 reads: “Any application for a drawback of duty shall be submitted in accordance with rule 75.26.03(a) and (b) read with rule 75.26.04.”