Draft Amendments Rules

Customs and Excise Act - No.91 of 1964

Sipho Mhaga
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Did you know? The Excise division of SARS has just released a revised version of the rules governing the formation of a unique warehousing category known as the "special customs and excise storage warehouse for imported fuel levy goods (land-based and sea-based)". This is a follow-up to the initial draft made available for public feedback on December 11, 2023. After carefully analyzing the valuable contributions from stakeholders, SARS has now published an updated version based on the received inputs.

The latest revisions in the rule amendments present exciting changes to the approach. They introduced a new warehouse type called a "special customs and excise storage warehouse for imported bunker fuel," now designated as "ring-fenced for duty suspended warehousing of imported bunker fuel." These amendments aim to regulate the supply of distillate fuel (Diesel) and residual fuels to vessels, with a particular focus on residual fuel oil products intended for marine use.

Moreover, these changes outline the allowable movements from licensed warehouses in relation to bunkering of vessels, specifying removal for export and supply as ship stores for varying vessel categories. The amendments also emphasize that "No rewarehousing is permitted," while setting guidelines for licensed marine removers involved in transporting imported bunker fuel to and from these warehouses.

Additionally, the amendments propose two types of licensed marine removers to facilitate the movement of imported bunker fuel, aiming to address non-compliance in bunkering services, including identified cases at Algoa Bay.

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