Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter X : Rebates, Refunds and Drawbacks of Duty

Rules for Section 75 of the Act

Rules in respect of the Diesel Refund Scheme

Part 1: Interpretation and application of provisions

75.25.01 Application of provisions and definitions

Purchase

75.25.01

(a)	Rules 75.25 apply to refunds granted in respect of distillate fuel in accordance with the provisions of section 75 and item 670.04 of Schedule No. 6.

(b)	[Rule 75.25.01(b) deleted by section 3(a) of Notice No. R. 7921, GG55406, dated 18 September 2026 - comes into effect on the date to be determined by the Commissioner by Notice in the Government Gazette as envisaged in Government Gazette 46056 R. 1892 of 18 March 2022 (section 11(a))]

(c)

Section 119A and the rules thereto, including the definitions in such rules, apply with any necessary changes as the context may require for the purposes of the electronic processing of diesel refund applications and electronic payments under the diesel refund scheme through relevant e-filing procedures.

(d)	For the purposes of rules 75.25 and any electronic form to which these rules relate, any word or expression to which a meaning has been assigned in Note 6 in Part 3 of Schedule No. 6 has the meaning so assigned, unless the context otherwise indicates, and—

“applicant” means a person that intends to or has submitted an electronic application, but excludes a person submitting such application on behalf of another person;

“branch front end capturing” or “BFE capturing”, in relation to the electronic application, means the electronic capturing by an officer at any SARS office, of information provided by the applicant as may be required for such application on the internal SARS electronic system used for purposes of processing of such applications;

“diesel refund” means the refunds as contemplated in section 75(1A)(a) and includes any such refunds that are debt equalised against outstanding tax liabilities of the diesel refund user in terms of section 76C;

“diesel refund scheme” means the mechanism whereby diesel refunds are granted in respect of distillate fuel that is purchased and used by the diesel refund user as prescribed in Note 6 in Part 3 of Schedule No. 6;

“diesel refund user” means the user as defined in section 75(1C)(b)(i) read with Note 6(a)(xi) in Part 3 of Schedule No. 6 and who is registered as contemplated in section 75(1A)(b)(ii);

“diesel refund relationship” means a relationship referred to in rule 75.25.05(a);

“diesel refund relationship management system” means a system accessible through eFiling for the disclosure, confirmation or rejection of diesel refund relationships referred to in rule 75.25.05(a)(i) and (ii);

“diesel refund user segment”, in relation to the electronic application, means a segment of the electronic application completed and submitted by a person intending to register as a diesel refund user;

“electronic application for the diesel refund scheme” or “electronic application” means the electronic application for the diesel refund scheme accessible through eFiling, in respect of either a diesel refund user or a seller;

“registrant” means a person registered in terms of rules 75.25;

“registration profile”, in relation to a diesel refund user, means a profile referred to in rule 75.25.04;

“relationship management system” means the system established for purposes of disclosing the diesel refund relationships contemplated in rule 75.25.05(b)(i); and

“seller segment”, in relation to the electronic application, means a segment of the electronic application to be completed and submitted by a “seller” as contemplated in paragraph (a)(ix) of Note 6 in Part 3 of Schedule No. 6.

[Rule 75.25.01(d) substituted by section 3(b) of Notice No. R. 7921, GG55406, dated 18 September 2026 - comes into effect on the date to be determined by the Commissioner by Notice in the Government Gazette as envisaged in Government Gazette 46056 R. 1892 of 18 March 2022 (section 11(a))]