Fuel/Petroleum Products

What's New

  • 5 October 2017 - Compliance Sheet to LDF Refund claims was published
    The Compliance Sheet to LDF Refund claims was published. Please do not delete any columns from the spread sheet, mark as not applicable where necessary.

  • 5 April 2017 - Fuel levy increase
    With effect from 5 April 2017, the general fuel levy increased by 30.0c per litre (from 270.0 c/l to
    300.0 c/l) and the Road Accident Fund (RAF) levy by 9.0c per litre (from 154.0 c/l to 163.0 c/l) respectively. For more information, see the Policy for Manage Diesel Refunds calculations.

WHAT IS IT?

Fuel/Petroleum Products include Petrol, Diesel, Bio-Diesel, Unmarked Aliphatic Hydrocarbon Solvents and Unmarked Illuminating Kerosene (Unmarked Paraffin).
 
These products are subjected to the payment of Excise Duty, Fuel Levy and Road Accident Fund (RAF) Levy if consumed within the RSA and Excise Duty only if consumed in any of the other SACU Member States. 

WHO IS IT FOR?

Excise Duty, Fuel Levy and RAF Levy on Fuel/Petroleum Products is payable by manufacturers of these products.

WHAT STEPS MUST I TAKE?

Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in Fuel/Petroleum Products on which the applicable Excise Duty and Levies have not yet been paid.

HOW DO I SUBMIT MY PETROLEUM PRODUCTS ACCOUNT?

All licensees must be registered for eFiling as the submission and payment of accounts can only be made via eFiling. The following process should be followed:
  • Register on eFiling;
  • Once registered, log on;
  • Click on the Request Declaration button;
  • Insert the warehouse number;
  • Click on Continue and the form will be generated
  • For more information you can access the eFiling user manual on the website.
If clients are not able to access the eFiling service, they must contact the nearest SARS Excise Branch Office for assistance. 

THE PETROLEUM PRODUCTS ACCOUNT IS EITHER SUBMITTED MONTHLY OR QUARTERLY DEPENDING ON THE PRODUCT

The quarterly accounting periods are:
  • 1 January - 31 March
  • 1 April - 30 June
  • 1 July- 30 September
  • 1 October - 31 December

WHEN AND HOW SHOULD IT BE PAID?

The applicable Excise Duty and Levies on Fuel/Petroleum Products are self-assessed by licensed manufacturers per monthly Excise account and paid to SARS.
 
Click here to see the Current Rates.
Last Updated: 05/10/2017 3:56 PM     print this page
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