On 01 April 2021, the South African Revenue Service (SARS) announced an increase of 11c/li in the Road Accident Fund (RAF) Levy from 207c/li to 218c/li on both petrol and diesel, in Part 5B 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 the RAF Levy and the rate of duty with the following:
- 197.10.03 2710.12.02 Petrol, as defined in Additional Note 1(b) to Chapter 27 (218c/li)
- 197.10.15 2710.12.26 Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked (218c/li)
- 197.10.17 2710.12.30 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 (218c/li)
- 197.10.21 2710.12.39 Specified aliphatic hydrocarbon solvents, as defined in Additional Note 1(ij) to Chapter 27, unmarked (218c/li)
- 197.20.01 3826.00.10 Biodiesel, as defined in Additional Note 1(a) to Chapter 38 (218c/li)
- 197.20.03 3826.00.90 Other biodiesel (218c/li)
The tariff amendment is available on request.
Story by: Riaan de Lange
