On 10 October 2025, the South African Revenue Service (SARS) invited comment on its Forms DA 159 ‘Petroleum Products: Account for Special Storage Warehouse’, and DA 160 ‘Petroleum Products: Account for Manufacturing Warehouse’ in the Customs and Excise Act, 1964. Comment was due by 23 October 2025.
SARS released the following explanatory note:
The Forms DA 159 and DA 160 are quarterly excise accounts completed by licensees of Special Storage Warehouses (SOS) and Manufacturing Warehouses (MW). The accounts provide a summary of petroleum products transactions during an accounting period.
The proposed amendments to the accounts include:
- Separation of the fuel levy products into the General Fuel Levy and the Carbon Fuel Levy.
- The General Fuel Levy is an annual tax charged per litre of fuel sold, with the specific rate set by the Treasury.
- The Carbon Fuel Levy is a tax levied based on the carbon content of greenhouse gases emitted.
- New columns added to reflect figures/values for the current year, previous year (-1), and two years prior (-2), with corresponding quantities for each period.
- A new schedule has been inserted for the analysis and calculation of the Road Accident Fund (RAF) Levy.
- The Road Accident Levy in South Africa is a mandatory charge on fuel sales that finances the state-run RAF.
- All supporting sub-schedules, including removals and deductibles, have been consolidated into summary schedules.
Form DA160D is now used exclusively for the calculation of the Carbon Fuel Levy (previously included RAF Levy).