Customs

General fuel levy tariff amendments

On 27 March 2026, the South African Revenue Service (SARS) announced the retrospective amendment with effect from 01 April 2026, to Part 5A of Schedule No.1 to the Customs and Excise Act, 1964 (Fuel Levy), to provide for:

  • An increase of 9c/li in the rate of the general fuel levy from 401c/li to 410c/li on petrol and an increase of 8c/li from 385c/li to 393c/li on diesel;
  • The substitution to Note 8; and
  • An increase of 5c/li in the carbon fuel levy from 14c/li to 19c/li for petrol and an increase of 6c/li from 17c/li to 23c/li for diesel, respectively, in order to give effect to the National Budget proposals announced by the Finance Minister on 25 February 2026.

By the substitution of Note 8 in Part 5A of Schedule No.1 to 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 410 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 393 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 196.5 cents per litre; and

(ii) carbon fuel levy at a rate of nil cents per litre.

By the substitution of the Fuel Levy Item with a rate of fuel levy of: 

  • 195.10.03 2710.12.02 Petrol, as defined in Additional Note 1(b) to Chapter 27 429c/li
  • 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

The tariff amendments are accessible at:

https://www.sars.gov.za/wp-content/uploads/2026/Legal-LSec-CE-TA-2026-12-%E2%80%93-R7298-GG-54412-Sch1-P5a-1-5A-182-general-fuel-levy-27-March-2026.pdf

SA Customs Buzz