WHAT’S NEW?
- 4 June 2025 – Increase in Fuel Levy from 4 June 2025
Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy for petrol from 385c/li to 401c/li and 15c/li for diesel from 370c/li to 385c/li, respectively as well as the substitution of Note 8 to give effect to the Budget proposals announced by the Minister of Finance on 21 May 2025: Notice R.6275.
Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance in his budget speech on 21 May 2025; the diesel refund provisions are adjusted accordingly: Notice R.6276.
WHAT IS IT?
Excise duties and levies are imposed mostly on high-volume daily consumable products (e.g. petroleum and alcohol and tobacco products) as well as certain non-essential or luxury items (e.g. electronic equipment and cosmetics). Â The primary function of these duties and levies is to ensure a constant stream of revenue for the State, with a secondary function of discouraging consumption of certain harmful products; i.e. harmful to human health or to the environment. Â The revenue generated by these duties and levies amount to approximately ten per cent of the total revenue received by SARS.Â
WHO IS IT FOR?
Excise Duties are payable by manufacturers of the following products and are levied throughout the Southern African Customs Union (SACU), consisting of the Republic of South Africa, the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia and the Kingdom of Swaziland:
Excise Levies/tax are/may be levied separately and uniquely on different products by each individual SACU member state; in South Africa currently on the following products:Â
- Air Passenger Tax
- Diamond Export Levy
- Environmental Levy Products
- Fuel Levy and Road Accident Fund (RAF) Levy on Petroleum Products
- Health Promotion Levy on Sugary Beverages
- International Oil Pollution Compensation Fund Levy (IOPCF)
In addition to duties and levies, we also have the Diesel Refund System for qualifying entities.
WHAT STEPS MUST I TAKE?
Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in any of these products on which the applicable Excise Duty and / or Levy has not yet been paid.  There are 14 Excise offices around the country. To see the list of offices and contact details, click here.
WHEN AND HOW SHOULD IT BE PAID?
These duties and levies are self-assessed by the client per periodic Excise return and, depending on the product, paid to SARS on either a monthly or quarterly basis. Â To view the Excise Duty/Levy submission and dates for 2021/2022, click here. Â
To access this page in different languages click on the links below:
Related Documents
DA 32 – Certificate for Removal of Excisable Specified Goods Ex Warehouse – External Form
DA 33A – Removal of Excise Goods Ex Warehouse to Rebate User – External Form
DA 64 – Application for drawback or refund – External Form
DA 66 – General Application for drawback or refund – External Form
DA 70 – Application to make Provisional Payment – External Form
DA 73 – Application for Special or Extra Attendance – External Form
DA 90 – Application for refund in respect of Excise Duty and Fuel Levy – External Form
GEN-GEN-51-G01 – SARS Online Query System – External Guide
Legal-Pub-Guide-Gen02 – Guide for Tax Rates Duties Levies
SC-CA-02 – Internal Administrative Appeal – External Policy
SC-CF-19 – Registration Licensing and Accreditation – External Policy
SC-CF-19-A01 – Documentary Requirements – External Annexure
SC-CF-19-A03 – Exemption from Ad Valorem Excise Licence and Payment – External Annexure
SC-CF-19-A04 – Joint Ad Valorem Excise Licence – External Annexure
SC-CF-19-A05 – Registration and Licensing Application Types – External Annexure
SC-CF-26 – Application to Submit Cargo Reports – External Manual
SC-CF-42 – Customs Trader Portal – External Guide
SC-CF-60 – Customs and Excise SOQS – External Guide
SC-CO-01-02 – Offences and Penalties – External Policy
SC-SE-05-02 – Completion of Bonds and Addendums – External Annex
SE-ACC-02-M01 – eFiling Registration – External Manual
SE-ACC-05 – Submission of accounts returns – External Policy
SE-ACC-07- Manage eAccounts on eFiling – External Guide
SE-ACC-08 – Declaration and Return Submission via eFiling – External Guide
SE-BON-02 – Bonds – External Policy
SE-CON-02 – Clearance of movements – External Policy
SE-DSL-02 – Manage Diesel Refund Calculations – External Policy
SE-FS-25 – Tariff Determination – External Policy
SE-GEN-02 – Accounting for Duty – External Policy
SE-GEN-04-G01 – Introduction to Excise Duties Levies and Air Passenger Tax – External Guide
SE-PAY-02 – Prescribed Payment Rules – External Policy
SE-PEN-01-A01 – Penalty Guideline – External Annexure
SE-PP-02 – Provisional Payment – External Policy
SE-PP-03 – Completion of DA 70 – External Guide
SE-REF-02 – Refunds – External Policy
SE-REF-03-M01 – Completion of DA66 – External Manual
SE-REF-05 – Diplomatic fuel refunds – External Policy
SE-REF-09 – DA90 Diplomatic and Other Foreign Representatives Fuel Refunds – External Guide
SE-SB-02 – Health Promotion Levy on Sugary Beverages – External Policy
SE-SB-03 – Health Promotion Levy on Sugary Beverages – External Guide
