On May 5, 2026, Sars informed of the adjustment of the General Fuel Levy on diesel, by increasing the relief on diesel from 93c/li to nil cent per litre, in terms of Part 5A of Schedule No.1 to the Customs and Excise Act, 1964 (Fuel Levy) to give effect to the announcement by the Minister of Finance on April 28, 2026, with effect from May 6, 2026 with the following:
By the substitution of Note 8 in Section A to Part 5 of Schedule No.1 to the Customs and Excise 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 nil 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 nil cents per litre; and
(ii) carbon fuel levy at a rate of nil cents per litre.
By the substitution of the following:
Levy Item Fuel Levy
- 195.10.15 2710.12.26 Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked 23c/li
- 195.10.17 2710.12.30 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 23c/li
- 195.10.21 2710.12.39 Specified aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij) to Chapter 27, unmarked 23c/li
- 195.13.15 2710.19.26 Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked 23c/li
- 195.13.17 2710.19.30 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 23c/li
- 195.13.21 2710.19.39 Specified aliphatic hydrocarbon solvents, as defined in Additional Note (ij) to Chapter 27, unmarked 23c/li