On 23 April 2021, the South African Revenue Service (SARS) announced the following amendments to Part 3 of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy - Rebates and Refunds of Fuel Levy and Road Accident Fund Levy”, effective from 01 July 2021:
By the substitution of the following:
670.01/000.00/01.00 Petrol, distillate fuels and biodiesel used by diplomatic and other foreign representatives mentioned in rebate item 406.02, 406.03, 406.05 or 406.07 of Schedule No. 4, subject to the requirements of those rebate items and of the Notes applicable thereto As determined and approved by the Director-General: Department of International Relations and Co-operation.
The tariff amendment is available on request.
Story by: Riaan de Lange