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

75.25.05B Confirmation or rejection of diesel refund relationships by other party

Purchase

75.25.05B

(a)

A person named in a disclosure referred to in rule 75.25.05A by the registered person initiating the disclosure of the diesel refund relationship must within 7 working days from the date of being notified by the Commissioner of the disclosure either confirm or reject the relationship on the diesel relationship management system.

(b)	If a person named as the other party to a diesel refund relationship in terms of paragraph (a)—

(i)	confirms the relationship, the Commissioner must note on the system particulars of the relationship for purposes of its validation processes relating to diesel refund claims submitted by or on behalf of the user which involve that other party; or

(ii)	rejects the relationship or fails to either confirm or reject the relationship within the prescribed timeframe, the disclosure becomes ineffective and the Commissioner may disregard the alleged relationship for purposes of such validation processes.

[Rule 75.25.05B inserted by section 8 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))]