On September 18, 2026, SARS published the substitution of the following notes in Part 3 of Schedule No. 6 to the Customs and Excise Act, 1964, on refunds and rebates of excise duties, the fuel levy, environmental levy and the Road Accident Fund levy:
- Note 6(a)(vii): “registration profile” means the electronic profile which a person must create and maintain as a diesel refund user as contemplated in Section 75(1A)(b) and the rules thereto
- Note 6(a)(iii)(aa): from sellers of petroleum products who are disclosed on the relationship management system as contemplated in Rule 75.25.05(b)(i) as sellers of eligible purchases of distillate fuel to that user
- Note 6(b)(iii)(aa): The user must obtain all eligible purchases through the purchase of such distillate fuel from sellers of petroleum products who are disclosed on the relationship management system as contemplated in Rule 75.25.05(b)(i) as sellers of eligible purchases of distillate fuel to that user
The Notes are accessible at https://www.sars.gov.za/wp-content/uploads/2026/Legal-LSec-CE-TA-2026-073-%E2%80%93-Sch6-P3-6-3-71-Substitution-of-Notes-6-relating-to-diesel-refund-registrations-18-September-2026.pdf