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 3: Transitional arrangements regarding applications in preparation for implementation of new diesel refund scheme

75.25.05D Special transitional arrangement for submission and consideration of diesel refund registration applications in preparation for implementation of new diesel refund scheme

Purchase

75.25.05D

(a)	For the purposes of this transitional arrangement—

“application” means an application for registration as set out in Part 2 of these rules for the purposes of participating in the new diesel refund scheme;

“current diesel refund scheme” means the mechanism in place at the date of publication of this transitional arrangement, whereby diesel refunds are granted in respect of distillate fuel that is purchased and used by diesel refund users as prescribed in Note 6 in Part 3 of Schedule No. 6;

“effective date” means the date to be determined by Notice in the Government Gazette when—

(a)	section 16(1)(a) and 16(1)(e) of The Tax Administration Amendment Act, 2017 (Act No. 13 of 2017), and rules 75.25 come into effect; and

(b)	amendments to Note 6 in Part 3 Schedule No. 6 as published in Government Gazette No. 46056 through Notice No. R. 1893 dated 18 March 2022 come into effect; and

“new diesel refund scheme” means the new mechanism established by rules 75.25 read with Note 6 in Part 3 Schedule No. 6, as amended by Government Gazette No. 46056 through Notice No. R. 1893 dated 18 March 2022, whereby diesel refunds will, after the effective date, be granted in respect of distillate fuel that is purchased and used by diesel refund users as prescribed in that Note.

(b)	Applications may be—

(i)	submitted before the effective date, but only as from a date determined and published by the Commissioner on the SARS website; and

(ii)	considered and dispensed with by the Commissioner before the effective date.

(c)

(i)	For the purposes of paragraph (b), the submission and consideration of, and dispensing with, applications will take place as if the new diesel refund scheme is already in effect, subject to subparagraph (ii).

(ii)	No registration approved in terms of paragraph (b) has any effect for the purposes of claiming refunds or otherwise participating in the new diesel refund scheme before the effective date.

(d)	A person aggrieved by the outcome of an application contemplated in paragraph (b) may utilize internal administrative appeal procedures set out in the rules under section 77H and alternative dispute resolution procedures as set out in the rules under section 77I, as may be appropriate.

(e)	The outcome of an application contemplated in paragraph (b) does not affect a registration in terms of section 75 for the current diesel refund scheme for the period for which the current diesel refund scheme remains active in terms of rule 75.25.09(c).

[Rule 75.25.05D inserted by section 9 of Notice No. R. 7921, GG55406, dated 18 September 2026 - comes into effect on the date of publication of this Notice (section 11(b))]