64F.07
(a)
| (i) | Application for a refund of excise duty, fuel levy or Road Accident Fund levy may only be submitted monthly in respect of fuel actually delivered to the purchaser in another country of the common customs area or exported during the month preceding such application; |
| (ii) | a separate application for such refund must be submitted in respect of fuel removed to such other country and fuel exported. |
| (b) | Any such application must be made on the electronic equivalent of form DA 66 submitted as required in rule 75.26.03, read with rule 75.26.04, and the following supporting documents must at the time of application be submitted: |
[Words preceding Rule 64F.07(b)(i) substituted by section 3(a) of Notice No. R.3884, GG49313, dated 15 September 2023]
(i)
| (aa) | forms SAD 500 and SAD 502 or SAD 505 duly completed as contemplated in rule 19A4.04; |
| (bb) | where relevant, the final rail consignment note, the bill of lading or air way bill; |
| (ii) | the invoice from the licensee of the customs and excise warehouse from whom the goods were obtained; and |
[Rule 64F.07(b)(ii) substituted by section 3(b) of Notice No. R.3884, GG49313, dated 15 September 2023]
| (iii) | if removed to a BLNS country by road, a copy of the invoice and delivery note on which receipt is acknowledged by the consignee. |
| (c) | The licensed distributor must submit with each application for refund a statement to the effect that— |
| (i) | the goods obtained from the licensee of the customs and excise manufacturing warehouse and removed to any other country in the common customs area or exported as reflected on such application were duly removed to and received in such other countries or were dully exported, as the case may be; |
| (ii) | a record of such removal or export is available at the place of business of such licensed distributor as contemplated in rule 64F.05 and will be kept in accordance with the requirements of that rule. |
| (d) | Any such application is subject to the provisions of item 623.11 or 671.09 or 671.11 of Schedule No. 6. |
