South Africa sets temporary fuel-levy relief and January restoration

Two-step statutory schedule

Notices R.8156 and R.8153 were published in Government Gazette 55680 under section 48 of the Customs and Excise Act 1964. R.8156 amends Part 5A of Schedule 1 for the period from 2 December 2026 through 5 January 2027; R.8153 sets the subsequent rates from 6 January 2027. They are operative amendments rather than proposals.^[1][2][3]

Petrol and diesel rates

For petrol under fuel levy item 195.10.03, R.8156 sets the general levy at 310 cents per litre and the carbon levy at 19 cents, a combined 329 cents. From 6 January, R.8153 restores the general levy to 410 cents while retaining the 19-cent carbon levy, producing a combined 429 cents. For diesel and listed distillate-fuel items, the corresponding combined rates are 266 cents during the relief period, comprising 243 cents general levy and 23 cents carbon levy, and 416 cents from 6 January, comprising 393 cents and 23 cents.^[1][2]

Product-specific schedules

The notices also prescribe rates for other listed petroleum products and biodiesel. Businesses must use the tariff item for the actual product rather than assume the petrol or diesel rate applies. The statutory rise against the temporary rates is 100 cents per litre for petrol and 150 cents for diesel; separate diesel-refund schedule adjustments are outside this focused brief.^[1][2][3]

Implementation across two boundaries

Importers, manufacturers and other businesses accounting for fuel levy should update customs and excise systems, product costing and commercial assumptions for both effective-date boundaries. The notices do not explain transaction-level treatment for inventory or transactions spanning a changeover, so the applicable accounting point and declaration treatment should be confirmed before filing. This is an excise-rate change, not a corporate income-tax return amendment. Businesses should retain the tariff item and accounting date supporting each applied rate.^[1][2][3]