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Petroleum Products

WHAT IS IT?

Petroleum Products include Petrol, Diesel, Bio-Diesel, Unmarked Aliphatic Hydrocarbon Solvents and Unmarked Illuminating Kerosene (Unmarked Paraffin).   These products are subject 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 Petroleum Products is payable by manufacturers of these products. It I also payable when these products are imported for home consumption. 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.

WHAT STEPS MUST I TAKE?

Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in Petroleum Products on which the applicable Excise Duty and Levies have not yet been paid. Those who wish to import petroleum products must  also obtain an import permit from ITAC in advance. 

The petroleum products account is either submitted monthly or quarterly depending on the type of license.

VM – Monthly

SOS – Quarterly

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.

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 (VM) OR QUARTERLY (SOS) DEPENDING ON THE PRODUCT.

The quarterly accounting periods for the SOS 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 via eFiling.   Click here to see the Current Rates.

Related Documents

DA 133 – Return in respect of Spirits – External Form

DA 159 – Petroleum Products Account for Special Storage Warehouses – External Form

DA 160 – Petroleum Products Account for Manufacturing Warehouses – External Form

DA 162 – Biodiesel Account for Category 1 Manufacturing Warehouse – External Form

DA 185.4A14 – Registration Client Type 4A14 – Registered still – External Form

DA 185.4A15 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use – External Form

DA 185.4A16 – Client Type 4A16 – Non-commercial manufacturer of sugary beverages – External Form

DA 185.4A17 – Registration Client Type 4A17 – Tobacco Leaf Dealer – External Form

DA 185.4A8 – Registration Client Type 4A8 – Commercial manufacturer of biodiesel – External Form

DA 185.4A9 – Registration Client Type 4A9 – Non-commercial manufacturer of biofuel – External Form

DA 185.4B11 – Licensing Client Type 4B11 – Distillation of spirits by an agricultural distiller – External Form

DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep stills – External Form

DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or repair stills – External Form

DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot – External Form

DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck – External Form

DA 185.4B16 – Licensing Client Type 4B16 – Container depot – External Form

DA 185.4B2 – Licensing Client Type 4B2 – Manufacturing warehouse – External Form

DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse – External Form

DA 185.4B7 – Licensing Client Type 4B7 – Distributor fuel – External Form

SE-AK-02 – Aviation Kerosene – External Policy

SE-BIO-02 – Biodiesel – External Policy

SE-FL-16 – Unmarked Specified Aliphatic Hydrocarbon Solvents – Extenal Standard

SE-OIL-02 – Oil Industry – External Policy

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