On 06 December 2024, the South African Revenue Service (SARS) announced the substitution of Notes 4 and 5 to refer to correct Refund Item 541.00 applicable to the said part, in Part 4 of Schedule No.5 to the Customs and Excise Act, 1964 (‘Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy: Drawbacks and Refunds of Fuel Levy and Road Accident Fund Levy’), with retrospective effect from 22 September 2023.
The tariff amendments are accessible at:
