On 19 April 2023, the South African Revenue Service (SARS) called for comment on its proposed insertion of Note 14 and Refund Item 670.05/00.00/01.00 in 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), and the amendment of Form DA 185 “Application forms: Registration / Licensing of Customs and Excise clients”, and Form DA 185.4A3 “Registration client type 4A3 – Rebate/refund user (Schedule No’s 3, 4 and 6)”. Comment is due by 03 May 2023.