On 23 April 2021, the South African Revenue Service (SARS) announced the following amendments to Part 1F of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy - Rebates and Refunds of Specific Excise Duties on Mineral Products”, effective from 01 July 2021:
By the substitution of Note 1 in Section F to Part 1 of Schedule No.6 to the Act, 1964 with the following:
1. Items 623.01 and 623.02 apply to the excisable goods specified therein, supplied for use by the diplomatic and other foreign representatives mentioned in rebate item 406.02, 406.03 or 406.05 of Schedule No. 4, subject to the requirements of those rebate items and the provisions of Notes 1 to 7 to rebate item 406.00.
By the deletion of the following Rebate Items, for which the extent of refund is free of duty:
623.01 Petroleum oils and biodiesel for use by the President
623.01/105.10.03/01.01 Petrol, as defined in Additional Note 1(b) to Chapter 27
623.01/105.10.17/02.01 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 Full duty
623.01/108.20.40/03.01 Biodiesel as defined in Additional Note 1(a) to Chapter 38
623.01/108.20.50/04.01 Other biodiesel
The tariff amendment is available on request
Story by: Riaan de Lange