Customs

General Fuel (Petrol, Carbon Fuel, and Diesel) Levy Increase

On 01 April 2021, the South African Revenue Service (SARS) announced an increase of 15c/litre (li) in the rate of the general fuel levy from 370c/li to 385c/li and 355c/li to 370c/li on petrol and diesel respectively, the substitution to Note 8 as well the increase of 1c in the carbon fuel levy from 7c/li to 8c/li for petrol and from 8c/li to 9c/li for diesel, in Part 5A of Schedule No.1 to the Customs and Excise Act, 1964.

The increase is to give effect to the 2021 National Budget proposals announced by the Minister of Finance on 24 February 2021, with effect from 07 April 2021.

The tariff amendments relate to the substitution of Note 8 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 385 cents per litre; and

(ii) carbon fuel levy at a rate of 8 cents per litre.

(b) For the purposes of items 195.10.15; 195.10.17; 195.10.21 and 195.20.03 the rate of fuel levy shall be the sum of the-

(i) general fuel levy at a rate of 370 cents per litre; and

(ii) carbon fuel levy at a rate of 9 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 185 cents per litre; and

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

The tariff amendments relate to the substitution of the Fuel Levy Item and the rate of Fuel Levy:

  • 195.10.03 2710.12.02 Petrol, as defined in Additional Note 1(b) to Chapter 27 (393c/li)
  • 195.10.15 2710.12.26 Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked (379c/li)
  • 195.10.17 2710.12.30 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 (379c/li)
  • 195.10.21 2710.12.39 Specified aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij) to Chapter 27, unmarked (379c/li)
  • 195.20.01 3826.00.10 Biodiesel as specified in Additional Note 1(a) to Chapter 38 (185c/li)
  • 195.20.03 3826.00.90 Other biodiesel (379c/li)

The tariff amendment is available on request.

Story by: Riaan de Lange

SA Customs Buzz