On 10 August the South African Revenue Service (Sars) published an amendment to Rule to 202.00 to the Customs and Excise Act (“Act”) (DAR/105). The amendment relates to form DA90 to the Act, which is to be used by diplomatic and other foreign representatives for the application for a refund of the excise duty or fuel levy in accordance with Schedule No.6 to the Act. Form DA90 is titled “Application for refund in respect of excise duty and fuel levy on motor fuel used by diplomatic and other foreign representatives in terms of item(s) 623.01, 623.03 and 670.01 of Schedule No. 6 to the Customs and Excise Act, No. 91 of 1964”. Schedule No.6 to the Act is titled “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy”, and consists of four Parts. Part 1 titled “Rebates and Refunds of Specific Excise Duties”, consists of seven Sections, Section A, which is untitled; Section B “Rebates and Refunds of Specific Excise Duties on Beer made from Malt and Traditional African Beer”; Section C “Rebates and Refunds of Specific Excise Duties on Wine and other Fermented Beverages (excluding Beer made from Malt and Traditional African Beer), Mixtures of Fermented Beverages and Mixtures of Fermented Beverages and Non-alcoholic Beverages not elsewhere Specified or Included”; Section D “Rebates and Refunds of Specific Excise Duties on Spirits and Spirituous Beverages”; Section E “Rebates and Refunds of Specific Excise Duties on Manufactured Tobacco and Tobacco Substitute Products”; Section F “Rebates and Refunds of Specific Excise Duties on Mineral Products”; and Section G “Miscellaneous Rebates and Refunds of Specific Excise Duties”. Part 2 “Rebates and Refunds of Ad Valorem Excise Duties”; Part 3 “Rebates and Refunds of Fuel Levy and Road Accident Fund Levy”; and Part 4 “Rebates and Refunds of Environmental Levy on Environmental Levy Goods Manufactured in the Republic”. The Rule 202.00 amendment to the Act relates to Section F of Schedule No.5 to the Act “Rebates and Refunds of Specific Excise Duties on Mineral Products”.
