Customs and Excise Act, 1964 (Act No. 91 of 1964)

Schedules

Schedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy

Part 4 : Rebates of Fuel Levy
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Rebate Item

Tariff Heading

Rebate Code

CD

Description

Extent of Rebate

495.00

FUEL LEVY GOODS

495.00

00.00

01.00

07

Goods in respect of which the fuel levy, together with the customs duty, where applicable, amounts to not less than R2 500, proved to have been lost, destroyed or damaged on any single occasion in circumstances of vis major or in such other circumstances as the Commissioner deems exceptional while such goods are—

(a) in any customs and excise warehouse or in any appointed transit shed or under the control of the Commisioner;
(b) being removed with deferment of payment of duty or under rebate of duty from a place in the Republic to any other place in terms of the provisions of this Act; or
(c) being stored in any rebate storeroom:

Provided that—

(i) no compensation in respect of the fuel levy or customs duty on such goods has been paid or is due to the owner by any other person;
(ii) such loss, destruction or damage was not due to any negligence or fraud on the part of the person liable for the duty; and
(iii)such goods did not enter into consumption; and provided further that circumstances contemplated in this item exclude robbery or theft.

Full duty

496.00

SPECIFIED ALIPHATIC HYDROCARBON SOLVENTS AND PETROL

496.00

2710.12

01.06

66

Specified aliphatic hydrocarbon solvents, as defined in Additional Note 1(ij) to Chapter 27, entered for the purpose of this rebate item in such quantities, for such purposes and under such conditions as the Commissioner may allow by specific permit

Full fuel levy and Road

Accident Fund levy

496.00

2710.12

02.06

60

Petrol supplied to any person entitled to the privileges provided for in item 460.23 of Schedule No. 4, subject to the provisions of the said item

Full fuel levy and Road

Accident Fund levy