What is Schedule 6 for diesel refunds?

Schedule No. 6 to the Customs and Excise Act sets out rebates, refunds and drawbacks. For diesel refunds, the key provision for qualifying on-land users is rebate item 670.04.

What is rebate item 670.04?

Rebate item 670.04 is the primary SARS diesel refund / diesel rebate provision for qualifying on-land primary-sector diesel use. It is the legislative home of most mining, farming and forestry diesel refund claims.

What is rebate item 670.05 / DRFMS?

Rebate item 670.05 covers the Diesel Refunds for Foodstuff Manufacturers Scheme (DRFMS), a related but separate diesel refund pathway for eligible foodstuff manufacturers.

Where are fuel levy and RAF levy rates published?

Fuel levy rates appear in Schedule No. 1 Part 5A and RAF levy rates in Part 5B on the SARS website. Diesel refund claims reclaim portions of those levies on qualifying diesel under Schedule 6.

Schedule 6 · 670.04 · fuel levy · RAF levy · SARS sources

Diesel refund Schedule 6 resources: legislation, forms and cases

Official diesel refund and diesel rebate reference links for South Africa: Schedule 6, rebate item 670.04, fuel levy and RAF levy rate schedules, SARS policies, forms and dispute-resolution judgments.

Discuss your matter Diesel refund advisory

Legislation & guidance

Tax legislation and SARS material

These links point to the official SARS website. Rates, schedules and policies are updated by SARS from time to time. Always confirm you are reading the current version.

Primary legislation

Scheme overviews

SARS policies and guides

Registration and claim forms

Court cases

Dispute resolution judgments

Cases listed on the SARS website involving diesel refunds under rebate item 670.04 (and closely related customs and excise disputes). Grouped by court. All links open on sars.gov.za.