On 22 November 2024, the South African Revenue Service (SARS) announced the insertion of Refund Item 541.01/00.00/01.00 in Part 4 of Schedule No.5 to the Customs and Excise Act, 1964 by the substitution of Notes 1(a) and 1(d) to drawback item 541.01 to add the reference to “licensed marine remover” and to provide for the Controller to exercise a discretion on the goods to be sealed under supervision by an officer in order to facilitate the refunding of duties paid upon removal of “bonded fuel goods”, with effect from 30 November 2024.
Refund Item 541.01/00.00/01.00, for which the ‘Extent of Refund’ is full duty, reads:
“Imported fuel levy goods, exported (including removals to the BELN countries) if such fuel levy goods are -
(a) in the same condition as imported; or
(b) identifiable as the same or equivalent goods to those described on the import documents, provided the applicant for a refund or drawback is -
(i) the person who paid the duties on the fuel levy goods; and
(ii) the exporter of the fuel levy goods.
Notes:
1. No payment for a drawback will be granted unless the Commissioner is satisfied that the -
(a) exportation of fuel under the provisions of this item shall be subject to the approval of the Controller, and he or she may require that such goods be examined and that the containers be sealed by an officer;
(b) seal number and the unique consignment reference number is endorsed on the export declaration;
(c) proof of payment for the export and the relevant documentation has been furnished;
(d) goods have been transported by a licensed remover of goods in bond or a licensed marine remover;
and
(e) the goods were exported within six (6) months from the date of entry for home consumption.”