A full rebate of fuel levy on diesel used in commercial fishing vessels and coastal shipping will be implemented by SARS from 1 June 2000.
Any fishing company/coastal cargo ship or boat owner who qualifies and registers with SARS for rebate purposes will be able to purchase diesel under rebate.
Rebated diesel may also be obtained from registered suppliers other than the Oil Companies. These suppliers will in turn supply qualifying vessels with diesel under rebate of duty. Such suppliers must apply for a customs code.
Application forms for these purposes are available at the various Controllers' offices (Section Excise) or on SARS Online at www.sars.gov.za.
Any further information may be obtained from Messrs. Andre Joubert or Tim La Fontaine at (012) 422-6921 or 422-6919 respectively.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE