On 2 June the South African Revenue Service informed of the increase, effective June 4, of 16 cents/litre in the rate of the General Fuel Levy for petrol from 385 cents/litre to 401 cents/litre and 15 cents/litres for diesel from 370 cents/litre to 385 cents/litre, respectively, as well as the substitution of Note 8, in Part 5A of Schedule No 1 to the Customs and Excise Act, 1964, to give effect to the National Budget 2025 proposals announced by the Finance Minister on 21 May.
All tariff amendments are effective from 4 June.
By the substitution of the following:
What follows is the ‘Fuel Levy Item’, its associated ‘Tariff Subheading’, and the ‘Article Description’, for all of which the ‘--’ is 402cents/litre:
- 195.10.03/2710.12.02 “Petrol, as defined in Additional Note 1(b) to Chapter 27 415c/li”.
- 195.10.15/2710.12.26 “Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked 402c/li”.
- 195.10.17/2710.12.30 “Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 402c/li”.
- 195.10.21/2710.12.39 “Specified, aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij) to Chapter 27, unmarked 402c/li”.
- 195.13.15/2710.19.26 “Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked 402c/li”.
- 195.13.17/2710.19.30 “Distillate fuel, as defined in Additional Note 1(g) to Chapter 27”.
By the substitution of Note 8 in Section A to Part 5 of Schedule No. 1 with the following:
8. (a) For the purposes of item 195.10.03, the rate of Fuel Levy shall be the sum of the -
(i) General Fuel Levy at a rate of 401 cents/per litre; and
(ii) Carbon Fuel Levy at a rate of 14 cents/per litre.
(b) For the purposes of items 195.10.15; 195.10.17; 195.10.21, 195.13.15, 195.13.17, 195.13.21 and 195.20.03 the rate of Fuel Levy shall be the sum of the -
(i) General Fuel Levy at a rate of 385 cents/per litre; and
(ii) Carbon Fuel Levy at a rate of 17 cents/per litre.
(c) For the purposes of item 195.20.01 the rate of Fuel Levy shall be the sum of the -
(i) General Fuel Levy at a rate of 192.5 cents/per litre; and
(ii) Carbon Fuel Levy at a rate of nil cents/per litre.