On 10 June 2022, the South African Revenue Service (SARS) informed of the increase in the rate of the general fuel levy from R3.10/litre to R3.85/litre for petrol and for diesel from R2.95/litre to R3.70/litre, respectively in terms of Part 5A of Schedule No.1 to the Customs and Excise Act, 1964, with effect from 03 August 2022.
By the substitution of Note 8 in Section A to Part 5 of Schedule No. 1 with the following:
8(a) For the purposes of item 195.10.03 the rate of fuel levy shall be the sum of the -
(i) general fuel levy at a rate of 385 cents per litre; and
(ii) carbon fuel levy at a rate of 9 cents per litre.
8(b) For the purposes of items 195.10.15; 195.10.17; 195.10.21 and 195.20.03 the rate of fuel levy shall be the sum of the -
(i) general fuel levy at a rate of 370 cents per litre; and
(ii) carbon fuel levy at a rate of 10 cents per litre.
8(c) For the purposes of item 195.20.01 the rate of fuel levy shall be the sum of the -
(i) general fuel levy at a rate of 185 cents per litre; and
(ii) carbon fuel levy at a rate of nil cents per litre
By the substitution of the following fuel levy items:
195.10.03/2710.12.02 Petrol, as defined in Additional Note 1(b) to Chapter 27 394c/li
195.10.15/2710.12.26 Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked 380c/li
195.10.17/2710.12.30 Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 380c/li
195.10.21/2710.12.39 Specified aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij) to Chapter 27, unmarked 380c/li
195.20.01/3826.00.10 Biodiesel as specified in Additional Note 1(a) to Chapter 38 185c/li
195.20.03/3826.00.90 Other biodiesel 380c/li