On 01 April 2026, the South African Revenue Service (SARS) announced the reduction of 300c/litre in the rate of the General Fuel Levy from 410c/litre to 110c/litre on petrol and a reduction of 300c/litre from 393c/litre to 93c/litre on diesel, in Part 5A of Schedule No.1 of the Customs and Excise Act, 1964 (Road Accident Fund Levy), with effect from 01 April 2026 up to and including 05 May 2026, in order to give effect to the announcement by the finance minister on 31 March 2026.
The amendments were introduced by the substitution of Note 8 in Part 5A of Schedule No.1 of the Act, 1964, 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 110 cents per litre; and
(ii) carbon fuel levy at a rate of 19 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 93 cents per litre; and
(ii) carbon fuel levy at a rate of 23 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 46.5 cents per litre; and
(ii) carbon fuel levy at a rate of nil cents per litre.
By the substitution of the following:
The Fuel Levy Items:
- 195.10.03 2710.12.02 Petrol, as defined in Additional Note 1(b) to Chapter 27
- 195.10.15 2710.12.26 Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked
- 195.10.17 2710.12.30 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27
- 195.10.21 2710.12.39 Specified aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij) to Chapter 27, unmarked
- 195.13.15 2710.19.26 Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked
- 195.13.17 2710.19.30 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27