Definitions
| (1) |
In these regulations, unless the context indicates otherwise, any word or expression defined in the Act has the meaning given to it therein and— |
"CEF (Pty) Ltd"
means the Central Energy Fund (Pty) Ltd.
"Incremental Inland Transport Recovery levy"
means a levy included into the pricing structures of products to finance incremental transport costs related to the alternative mode of transportation of regulated petroleum products and jet fuel from the coast to a set of nominated pipeline zones due to capacity constraints on the pipeline which transports these fuels from the coast to the inland region.
"Incremental Inland Transport Costs Recovery System"
means a system, administered by the Department of Minerals and Energy and the CEF (Pty) Ltd to collect the Incremental Inland Transport Costs levies on product and the reimbursement thereof to licensed wholesalers submitting certified Form A claims on a monthly basis and the Agreed Upon Procedures Form B report on an annual basis, issued by the registered wholesaler's external auditors, in respect of incremental inland transport costs.
"Jet fuel"
means a high quality kerosene grade used primarily as fuel for most commercial aircraft engines.
"Licensed Distributor"
means a licensed distributor as defined in the Customs and Excise Act, 1964 (Act No 91 of 1964) and shall be any person who obtains fuel levy goods from a licensee of a customs and excise warehouse anywhere in the Republic of South Africa for removal to a purchaser in Botswana, Lesotho, Swaziland and Namibia or for export.
"Licensed Wholesaler"
means any wholesale company licensed by the Department of Minerals and Energy to undertake wholesale activities in the South African liquid fuels industry.
"Magisterial District Zones"
means a number of magisterial districts grouped into a Magisterial District Zone for determining the pipeline transport costs of product and jet fuel from Durban to each Magisterial District Zone.
"Regulated petroleum product"
means petrol and diesel of all grades that is sold in South Africa.
"the Act"
means the Petroleum Products Act, 1977 (Act No 120 of 1977), as amended.
"Undertaking"
means any licensed manufacturer or importer as per the Import and Export Guidelines.
"Inland refineries"
means the Synthetic fuel refineries at Secunda (Sasol Two and Three) and the NATREF refinery (jointly owned by Sasol and TOTAL) at Sasolburg.
"DJP"
means the pipeline whereby fuels are transported from Durban to the inland area and operated by Transnet Pipelines.
"Contracted volumes"
are volumes of petroleum product and jet fuel that the registered participants are legally bound to (a) uplift from inland refiners and (b) transport through the DJP.
"Actual volumes"
are volumes of petroleum product and jet fuel that the registered participants (a) uplift from inland refiners and (b) transport through the DJP.
| (2) |
Regulated petroleum products and jet fuel delivered and sold in the Magisterial District Zones listed hereunder, will qualify for the reimbursement of the incremental inland transport costs. The magisterial areas in the Magisterial District Zones are published on the Department of Minerals and Energy's website at www.dme.gov.za from time to time. |
| (1) |
The Director-General of the Department of Minerals and Energy may, from time to time, and the manner provided for in subregulation (4), publish rail and road transport tariffs for the transportation of regulated petroleum products and jet fuel from Durban to nominated pipeline depots, as reflected in Form A hereto. |
| (2) |
Rail tariffs will be based on Transnet Freight Rail block train transport tariffs from Durban to the nominated pipeline depots as referred to in Form A. |
| (3) |
Road transport tariffs will be based on transport tariffs published by the Road Freight Association for transporting regulated petroleum products and jet fuel by 45,000 litre and 40,000 litre capacity road tank cars respectively from Durban to the nominated pipeline depots as referred to in Form A. |
| (4) |
Rail rates and road transport tariffs will be published on the Department of Minerals and Energy's website from time to time. |
| (a) |
The difference between the transport tariffs referred to in regulation 3(1) and the zone differentials of products as reflected in the product price structures; and |
| (b) |
the difference between the transport tariffs referred to in regulation 3(1) and the applicable pipeline tariff for jet fuel |
will be reimbursed to registered licensed wholesalers based on the submission of certified Form A claims forms.
| (2) |
Claims Forms must be directed to the Central Energy Fund, P 0 Box 786141, Sandton, 2146 (for the attention of Ms H Van Der Merwe, Group Accountant) not later than 30 working days after the end of each month. |
| (3) |
Claim forms received after the period referred to in subregulation (2), will not be processed. |
| (1) |
At the end of June and December each year, a claim reconciliation will be done by the Director-General of the Department of Minerals and Energy. |
| (2) |
The claims reconciliation will be based on the following methodology for the calendar year in question: |
| (i) |
Registered participants must submit within 30 days of the end of June and December respectively: |
| (ii) |
The Controller of Petroleum Products is hereby empowered to act as the sale and final arbitrator in any dispute between the registered participants and CEF in regard to the Contracted and Actual volumes submitted. |
| (iii) |
Where the actual volumes are equal to or more than the contracted volumes there will be no adjustment to the bi-annual claim submitted on a monthly basis by the registered participant. |
| (iv) |
Where the actual volumes are smaller than the contracted volumes the bi-annual claim will be reduced by the percentage under lift. That is to say, the percentage of actual volumes over contracted volumes will be applied to the claim submitted by the registered participant for the year in question. |
| (v) |
Participants will be required to reimburse to CEF any over-payment within 30 days of written notification thereof. |
| (6) |
Claims for the period 1 January 2007 to April 2008 must be submitted on certified claims Forms A to the Department of Minerals and Energy, Private Bag X59, Pretoria (for the attention of Mr H Baak) not later than 60 days after the date of promulgation of these regulations. |
| (1) |
Registered participants must submit the Agreed Upon Procedures report Form B, issued by the registered wholesalers' external auditors, to CEF (Pty) Ltd at the end of February each year whereafter CEF (Pty) Ltd will determine the differences between the cumulative claim as per Agreed Upon Procedures and the cumulative monthly claims reimbursed for the preceding calendar year. |
| (2) |
Over payments must be paid into the account of CEF as contemplated in regulation 9(2) and under payments will be reimbursed by CEF (Pty) Ltd not later than the end of March each year. |
| (8) |
Undertakings must submit to the Central Energy Fund (Pty) Ltd on a monthly basis and in electronic format, not later than 30 days after the end of an Undertaking's accounting month, a copy of DA 159 or DA 160 as required by Rule 19A.06 to the Customs and Excise Act, 1964 (Act No 91 of 1964). |
| (1) |
Undertakings must, on a monthly basis, pay the cumulative Incremental Inland Transport Recovery levy income for product (volumes as per DA 159/160 X applicable product Incremental Inland Transport Recovery levy for that month) to CEF (Pty) Ltd. |
| (2) |
Undertakings must make a direct payment, within 60 days after the end of the Undertakings' accounting month, into the Central Energy Fund (Pty) Ltd's bank account at ABSA Bank, Rosebank, Account Number: 1790750361. |
| (10) |
In the case of imported petrol or diesel taken into a manufacturing warehouse, the imported product will, for the purposes of these regulations, be treated as a locally manufactured excisable product. |
| (11) |
Licensed distributors may claim a refund from the Central Energy Fund for products uplifted from local refineries and the purchase of these products in Botswana, Lesotho, Swaziland and Namibia or destined for the export market. Such a claim must be accompanied by a certified copy of DA 66. |
| (12) |
In the case of late payments by Undertakings, the Central Energy Fund (Pty) Ltd must issue an invoice for interest to the undertakings in accordance with section 80(1)(b) of the Public Finance Management Act, 1999 (Act No.1 of 1999), as amended. |
| (13) |
Undertakings will be penalised by R2,000.00 for the non-compliance with regulations 8 and 9 respectively. |
| (14) |
These Regulations will come into effect on Wednesday, 3 June 2009. |
Stamp Duties Act, 1968 (Act 77 of 1968)
