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

75.25.09 Implementation

Purchase

75.25.09

(a)	Every approved registration that is applied for before rules 75.25 come into operation will take effect on the date these rules come into operation.

(b)	Every diesel refund user must take stock of all distillate fuel in that diesel refund user’s possession when operations cease on the day before rules 75.25 come into operation and retain such stock records for a period of five years.

(c)

Any diesel refund application in respect of distillate fuel purchased before rules 75.25 come into operation must be made by means of the system in use for the processing of diesel refunds before these rules come into operation and which will remain active for two years after these rules come into operation.

(d)	For purposes of rule 75.25.06(c), the accounting period will commence on the date rules 75.25 come into operation.