On 16 October 2026, the South African Revenue Service (SARS) announced the amendment to the Rules under Section 19A to the Customs and Excise Act, 1964 (Substitution of petroleum accounts). (DAR282)
The Schedule to the Rules is hereby amended by the substitution for form DA 159 and annexures of the following:
- DA 159 Petroleum Excise Account for Special Storage Warehouse (SOS)
- DA 160 Petroleum Excise Account Licensed warehouse
- DA 159 – Petroleum Excise Account for Special Storage Warehouse (SOS)
- DA 160 – Petroleum Excise Account Licensed warehouse
The notice and the forms are accessible at:
- https://www.sars.gov.za/wp-content/uploads/RulesAmendments/Legal-LSec-RA-2026-16-R8022-GG-55544-RA-under-ss-19A-and-120-Substitution-of-petroleum-accounts-DA-159-and-DA-160-DAR282-16-October-2026.pdf
- https://www.sars.gov.za/wp-content/uploads/RulesAmendments/Legal-LSec-RA-2026-16a-DA-159-Petroleum-Excise-Account-for-Special-Storage-Warehouse-SOS-16-October-2026.pdf
- https://www.sars.gov.za/wp-content/uploads/RulesAmendments/Legal-LSec-RA-2026-16b-DA-160-Petroleum-Excise-Account-Licensed-warehouse-16-October-2026.pdf