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When are the fuel levies and Road Accident Fund (RAF) payments payable?

20 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The answer to this query is based on legislation as at 2014/03/20.

Q: Client brings diesel into South Africa from Mozambique. When are the fuel levies and Road Accident Fund (RAF) payments payable? When crossing into South Africa or when the diesel is actually sold by him to customers?


A: Schedule 1, Part 5, Sections A and B to the Customs and Excise Act (Act 91 of 1964) ("the Act”) provides, respectively, for a Fuel Levy of 197,5 cent per litre ("c/li”) and a Road Accident Fund ("RAF”) Levy of 96c/li on diesel imported or manufactured in South Africa. 

SCHEDULE 1 / PART 5 / SECTION A

FUEL LEVY

NOTES:

1. Any rate of fuel levy specified in Part 5A in respect of any goods shall apply to any such goods which are manufactured in the Republic and imported into the Republic.

2. Any fuel levy payable in terms of Part 5A in respect of any goods specified therein shall be additional to any customs or excise duty payable in terms of Part 1 or 2 of goods of the same class or kind.

3. Imported goods shall not be declared on separate bills of entry for the purpose of Parts 1, 2, 3, 4 and 5 of this Schedule.

4. Wherever the tariff heading or subheading under which any goods are classified in Part 1 of this Schedule is expressly quoted in any fuel levy item of Part 5A in which such goods are specified, the goods so specified in such fuel levy item shall be deemed not to include goods which are not classified under the said tariff heading or subheading.

5. Appropriation for own use for any purpose by the licensee of a customs and excise warehouse of any goods specified in Part 5A in such warehouse shall render such goods liable to payment of any fuel levy due in accordance with the provisions of this Act. 

SCHEDULE 1 / PART 5 / SECTION B

ROAD ACCIDENT FUND LEVY

NOTES:

1. Any rate of Road Accident Fuel levy specified in Part 5B in respect of any goods shall apply to any such goods which are manufactured in the Republic or imported into the Republic.

2. Any Road Accident Fuel levy payable in terms of Part 5B in respect of any goods specified therein shall be additional to any customs or excise duty payable in terms of Part 1 or 2 in respect of goods of the same class or kind.

3. Imported goods shall not be declared on separate bills of entry for the purpose of Parts 1, 2, 3, 4 and 5 of this Schedule.

4. Wherever the tariff heading or subheading under which any goods are classified in Part 1 of this Schedule is expressly quoted in any Road Accident Fuel levy item of Part 5B in which such goods are specified, the goods so specified in such Road Accident Fuel levy item shall be deemed not to include goods which are not classified under the said tariff heading or subheading.

5. Appropriation for own use for any purpose by the licensee of a customs and excise warehouse of any goods specified in Part 5B in such warehouse shall render such goods liable to payment of any Road Accident Fuel levy due in accordance with the provisions of this Act. 

The applicable Excise Duty and Levies on Fuel / Petroleum Products are self-assessed by licensed manufacturers per monthly Excise return and paid to SARS. The amount of levy payable is calculated on the quantity of litres disposed of for local consumption. 


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