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

75.25.05C Fresh disclosure of diesel refund relationships upon failure by other party to confirm or reject relationship

Purchase

75.25.05C

(a)	If the person named as the other party to a diesel refund relationship in terms of rule 75.25.05A fails to confirm or reject the relationship in accordance with rule 75.25.05B, the registered person that made the disclosure may disclose the relevant relationship to the Commissioner afresh.

(b)	Rules 75.25.05A and 75.25.05B apply with any necessary changes the context may require to a fresh disclosure in terms of paragraph (a).

[Rule 75.25.05C 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))]