| (a) | Whenever fuel levy goods removed to any BLNS country are returned to the Republic by road the quantity of the fuel levy goods returned shall be measured by calculating the difference between the quantity removed, as reflected on the SAD 500 form, and the sum of the quantities delivered as per delivery notes. |
(b)
| (i) | An officer shall seal the tank and endorse the form SAD 500 as follows: |
I……………..(name of officer) have verified the contents of the tanker(s) and found them to contain ……..(litres) said to be the fuel entered on this form. New seal(s) number(s) …../….. has/have been affixed to the tanker(s).
Signature…………………………. Date Stamp……………………..
| (ii) | The seal may only be removed under customs supervision at the place of unloading. |
| (iii) | he officer must submit copies of the form SAD 500 and SAD 502 and a report to the section concerned in Head Office. |
| (iv) | The licensee or licensed distributor must respectively— |
| (aa) | amend the form SAD 500 by reducing the quantity in respect of the returns; and |
| (bb) | deduct any such returns from any set-off amount or refund of duty. |
| (c) | Paragraph (b)(iv) shall apply mutatis mutandis to fuel levy goods returned by rail, ship or air. |
