On 17 June 2022, the South African Revenue Service (SARS) informed of the amendment to Schedule No.5 to the Customs and Excise Act, 1964 (Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy) by the substitution of Note 13, in order to delete the reference to “refund of the customs duty specified in refund item 533.00”, as refund item 533.00 has been deleted and the reference to this item has become redundant.
By the substitution of Note 13 in Schedule No. 5 with the following:
13. A refund of the fuel levy specified in item 540.00 shall be paid only to the person who purchased and used the goods in question for the purpose specified in such item, unless the Commissioner authorises payment of such refund to any other person on compliance with such conditions as he may impose in each case.