Customs

Fuel Refund Items Deleted

On 06 January 2023, the South African Revenue Service (SARS) announced the deletion of:

  • Refund Item 540.01/195.10/0105 (Petrol for use by the State President 8,9c/li),
  • Refund Item 540.01/195.10/02.05 (Distillate fuels for use by the State President 6,7c/li), and
  • Refund Item 540.01/195.20/01.05 (Biodiesel for use by the State President 6,7c/l)

in Part 4 of Schedule No.5 to the Customs and Excise Act, 1964 (Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy).

The tariff amendments were effective on the day.

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