Find government COVID 19 information at https://sacoronavirus.co.za
Home
FacebookTwitterSearchMenu
  • Subscribe
  • Subscribe
  • News
  • Features
  • Knowledge Library
  • Columns
  • Customs
  • Jobs
  • Directory
  • FX Rates
  • Contact us
    • Contact us
    • About Us
    • Advertise
    • Send us news

Customs

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

Publish Date: 
06 Apr 2021

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

Share

  • Facebook
  • Twitter
  • Google+
  • LinkedIn
  • E-mail
  • Print

SA Customs Buzz

Calling Young Professionals: The WTO wants you!

Customs
12 Apr 2021
0 Comments

HS2022 - Review Reminder

Customs
12 Apr 2021
0 Comments

Plastic Carrier Bags and Plastic Flat Bags Amendment

Customs
12 Apr 2021
0 Comments

Illegal Cigarettes Valued at R18 Million to be Destroyed

Customs
12 Apr 2021
0 Comments

SARS’ Excise External Policy Clearance of Movements

Customs
12 Apr 2021
0 Comments

SARS’ Excise External Policy Manage Diesel Refund Calculations

Customs
12 Apr 2021
0 Comments

National Revenue Fund Receipts/Payments and Cash Balances

Customs
12 Apr 2021
0 Comments

SARS Announced the Preliminary Revenue Outcome for 2020/21

Customs
12 Apr 2021
0 Comments

13th Deferment Payment for the Period ending March 2021

Customs
12 Apr 2021
0 Comments

DA180 Carbon Tax Account

Customs
12 Apr 2021
0 Comments

Banknotes, Postage Stamps and Revenue Stamps - Tariff Subheadings

Customs
12 Apr 2021
0 Comments

Origin Judgment in SARS versus Levi Strauss SA (Pty) Ltd

Customs
12 Apr 2021
0 Comments

Clear Float and Drawn Glass Sunset Review: Final Determination - China and India

Customs
12 Apr 2021
0 Comments

SARS’ Excise External Policy - Clearance of Movements

Customs
06 Apr 2021
0 Comments

WCO/JICA Master Trainer Programme (MTP)

Customs
06 Apr 2021
0 Comments

SACU HS2022 Common External Tariff Published for Consultation

Customs
06 Apr 2021
0 Comments

Anti-forestalling Measures Rules in Excise Duties

Customs
06 Apr 2021
0 Comments

Samsung Galaxy S7 Model Tariff Classification Judgement

Customs
06 Apr 2021
0 Comments

Road Accident Fund (RAF) Diesel Refund Provisions

Customs
06 Apr 2021
0 Comments

Road Accident Fund (RAF) Levy Increase

Customs
06 Apr 2021
0 Comments
  • More

Tariff Book (S1 P1)

Browse by Tariff Headings
  • © Now Media
  • Privacy Policy
  • Freight News RSS
  • About Us
  • Advertise
  • Send us news
  • Contact us