On 10 August the South African Revenue Service (Sars) published an amendment to Rule to 202.00 to the Customs and Excise Act (“Act”) (DAR/105). The amendment relates to form DA90 to the Act, which is to be used by diplomatic and other foreign representatives for the application for a refund of the excise duty or fuel levy in accordance with Schedule No.6 to the Act. Form DA90 is titled “Application for refund in respect of excise duty and fuel levy on motor fuel used by diplomatic and other foreign representatives in terms of item(s) 623.01, 623.03 and 670.01 of Schedule No. 6 to the Customs and Excise Act, No. 91 of 1964”. Schedule No 6 to the Act is titled “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy”. The Rule 202.00 amendment to the Act relates to Section F of Schedule No.5 to the Act “Rebates and Refunds of Specific Excise Duties on Mineral Products”.
