South Africa replaces petroleum excise account forms

Replacement accounts, not a rate announcement

The notice exercises powers under sections 19A and 120 of the Customs and Excise Act 91 of 1964. It amends the Schedule to the rules published in Government Notice R.1874 of 8 December 1995 by substituting the two specified account packages. Its operative provisions replace forms; they do not themselves set new petroleum duty rates or announce a new filing deadline.^[1]

Stock and movement reconciliation

DA 159 is the Petroleum Excise Account for Special Storage Warehouse (SOS). It records warehouse, client, product and accounting-period details. Its dutiable-volume calculation distinguishes opening stock, inward and outward movements, actual closing stock, unaccounted differences, stock movement and other adjustments. Supporting schedules separately identify movements involving Botswana, Eswatini, Lesotho and Namibia, exports and foreign-going ships’ stores.^[2]

The DA 159 package also contains schedules for marked products, supplies under the Sixth Schedule, aviation kerosene, losses and adjustments. Its vis major loss schedule asks for narrative information supported by volume details and a copy of the Commissioner’s authority granting the loss. A box on the account is therefore not, by itself, evidence that a particular loss qualifies.^[2]

Separate amounts and acquittals

DA 160, the Petroleum Excise Account Licensed Warehouse, separates outward movements from acquitted deductibles, returned products, losses and other adjustments. It brings together excise duty, general fuel levy, carbon fuel levy and Road Accident Fund levy amounts, with supporting analyses by duty year. The forms distinguish current and earlier rate categories; those labels should not be read as independently prescribing the applicable rate.^[3]

For multinational fuel groups, our practical reading is to map each warehouse’s account and supporting movement evidence to the replacement package, rather than treating it as a general tax-rate change. Cross-border removals and acquittals remain separately visible. This brief addresses the specified form substitution, not a determination of a group’s licensing, deduction entitlement, payment deadline or filing route.^[1][2][3]