Comment on proposed amendments to customs and excise schedules and forms

10 March 2023

The diesel refund system was implemented in 2000 to provide full or partial relief for the general fuel levy and the Road Accident Fund (RAF) levy to primary sectors. The refund system is in place for the farming, forestry, fishing and mining sectors. In light of the current electricity crisis, a similar refund on the RAF levy for diesel used in the manufacturing process (such as for generators) will be extended to the manufacturers of foodstuffs. The refund provision will be implemented for two years with effect from 1 April 2023 until 31 March 2025. The refund payments will take place once the system is developed. This relief is implemented to limit the impact of power cuts on food prices.

Amendments to the DA 185 and the DA 185.4A3 are also proposed. These are consequential amendments.

Read Part 3 of Schedule No. 6 – Insertion of Note 14 and refund item 470.05/00.00/01.00 here.

See form DA 185 – Application forms: Registration / Licensing of Customs and Excise clients here.

See form DA 185.4A3 – Registration client type 4A3 – Rebate/refund user (Schedule No’s 3, 4 and 6) here.

Due date for comment: 24 March 2023. Comment forms can be downloaded from the SARS website here.

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