On 27 June 2025, the South African Revenue Service (SARS) advised that in alignment with its strategic objective to modernise systems to provide digital and streamlined online services, the refund claims for the Diesel Refund for Foodstuff Manufacturers Scheme (DRFMS) would be automated under the Customs and Excise Refunds and Drawbacks (CERD) system. This will replace the current manual process, which requires the physical submission of the DA66 form at SARS Excise branch offices. See the letter shared with the industry.
The DRFMS webpage is accessible at:
https://www.sars.gov.za/customs-and-excise/excise/diesel-refunds-for-foodstuff-manufacturers-scheme/
In a letter to traders titled “Simplified Claiming Process of Diesel Refunds for Foodstuff Manufacturers”, dated 25 June 2025, the SARS Product Segment Process Architecture and Design: Product Owner: Excise, reads:
From 27 June 2025, SARS will automate and streamline claims for the DRFMS. Improvements will include integrating the new rebate item for foodstuff manufacturers into the CERD system, which became effective in September 2023.
The updated system will allow foodstuff manufacturers to submit and track their refund applications online. The CERD01 form (Application for Refunds and Drawbacks for Customs and Excise Form) will be updated to include a dropdown menu for selecting the nearest SARS branch and to accommodate the specific requirements of the rebate item for food manufacturers.
Currently, the process for claiming refunds is manual, requiring the physical submission of the DA66 form (General Application for Drawback or Refund) at SARS Excise branch offices.
DRFMS was introduced to mitigate the impact of load shedding on food production costs. This refund applies retrospectively from 01 April 2023 to 31 March 2025. It allows registered users to claim up to 80% of the Road Accident Fund (RAF) levy on diesel used to manufacture foodstuffs during power outages caused by load shedding. This refund is distinct from the current Diesel Refund Scheme for primary users, which is processed through Value-added Tax (VAT) returns.