Customs

Petroleum products DA forms: Comments due

On 07 September 2026, the South African Revenue Service (SARS) invited comment on its proposed draft amendments to Form DA 159 “Petroleum Products: Account for Special Storage Warehouse”, and Form DA 160 “Petroleum Products: Account for Manufacturing Warehouse”. Comment is due by 21 September 2026.

The Forms DA 159 and DA 160 are quarterly and monthly excise accounts completed by licensees of special storage warehouses and manufacturing warehouses, respectively. The accounts provide details of petroleum products transactions during an accounting period.

The proposed amendments to the accounts include:

  • Splitting the fuel levy into the general fuel levy and the carbon fuel levy
  • New columns added to reflect figures/values for the current year, previous year (-1), and a year prior (-2), with corresponding quantities for each period.
  • New schedule inserted for the analysis and calculation of the RAF levy
  • All supporting sub-schedules: removals and deductibles have been collapsed into summary schedules.
  • DA160D is now used exclusively for the calculation of the carbon fuel levy (previously used for calculating the RAF levy).

The DA forms are accessible at:

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