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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 4: Diesel refund claiming process

75.25.07 Determination of diesel refund applications

 

75.25.07

(a) Every diesel refund user must determine its monthly diesel refund application according to the prescriptions of Note 6 in Part 3 of Schedule No. 6 by—
(i) limiting the diesel refund application to the eligible purchases of that diesel refund user which were purchased and used in qualifying activities in the Republic by such diesel refund user;
(ii) excluding any non-eligible purchases of that diesel refund user from the diesel refund application; and
(iii) verifying the diesel refund application through the required substantiating source documentation of that diesel refund user.

 

(b) Every diesel refund application is—
(i) restricted to the eligible purchases and qualifying activities of the diesel refund user which are supported by the information current on the registration profile of that diesel refund user within 30 days of any change in particulars provided therein; and
(ii) subject to presentation by the diesel refund user of the required substantiating source documentation and any other proof prescribed in Note 6 in Part 3 of Schedule No. 6 at such time and in such form as the Commissioner may request.

 

(c) Any diesel refund application must be submitted within two years from the date of purchase of such distillate fuel, on the basis that—
(i) any distillate fuel purchases shall be deemed to have been used in the order of the dates of such purchases;
(ii) the amount of the diesel refund application shall be calculated at the refund rate applicable on the date of such purchase; and
(iii) the date of such purchase shall be the date of issue of the purchase invoice as contemplated in section 75(4A)(c) and prescribed in Note 6 in Part 3 of Schedule No. 6.