Weekly monitor · Diesel refund · Customs & excise · AI summary

SARS Diesel & Customs Alert - Weekly Briefing

This briefing provides updates on the Diesel Refund Scheme, customs and excise changes relevant to mining, farming, and fuel-intensive businesses. Key changes include increased diesel refund claims and adjustments to registration processes.

Generated 2026-07-29 17:51 UTC · Organisation briefing by Meridian Compliance & Advisory

Diesel Refund Scheme Update

The Diesel Refund Scheme has been updated to clarify eligibility for various sectors including electricity generation plants and rail freight. Claims must be submitted via the VAT system and are subject to verification.

Who it affects: Businesses in mining, farming, and other eligible sectors.
Suggested action: Review eligibility and ensure compliance with the updated claiming process.

Official SARS source

Read the official update on SARS.gov.za →

Diesel Refund Scheme

Diesel Refunds for Foodstuff Manufacturers

The Diesel Refunds for Foodstuff Manufacturers Scheme (DRFMS) allows eligible food manufacturers to claim refunds for diesel used in electricity generation. Registration is required and claims can be backdated.

Who it affects: Foodstuff manufacturers using diesel for electricity generation.
Suggested action: Register for the DRFMS and submit claims using the appropriate forms.

Official SARS source

Read the official update on SARS.gov.za →

Diesel Refunds for Foodstuff Manufacturers

Increase in Diesel Refund Claims

Effective from April 1, 2026, the allowable diesel consumption percentage for refund claims for on-land primary sector beneficiaries has increased from 80% to 100%. This change aims to streamline the refund process.

Who it affects: Primary sector businesses in farming, forestry, and mining.
Suggested action: Adjust claims to reflect the new 100% refund rate starting from the April 2026 VAT return.

Official SARS source

Read the official update on SARS.gov.za →

Excise: increase in diesel refund claims from 80% to 100%

Adjustment to Diesel Refund for Onland Users

Starting April 1, 2026, primary sector claimants will be entitled to claim a refund on 100% of eligible diesel used in qualifying activities. This adjustment simplifies the administration of the Diesel Refund Scheme.

Who it affects: Claimants in the farming, forestry, and mining sectors.
Suggested action: Prepare for the transition to the new refund rate effective from May 2026.

Official SARS source

Read the official update on SARS.gov.za →

Adjustment to Diesel Refund for Onland Users

Customs and Excise Hub Update

Customs deferment account holders are reminded of the 13th deferment payment due by March 31, 2026. Updates on prohibited and restricted imports and changes to eCommerce import declarations have also been issued.

Who it affects: Customs deferment account holders and importers.
Suggested action: Ensure compliance with deferment payment requirements and review updates on import regulations.

Official SARS source

Read the official update on SARS.gov.za →

Customs and Excise hub

New VAT Registration Forms for Diesel Refund

New forms (VAT101D and VAT102D) for the registration of diesel refunds have been introduced. These forms are essential for businesses looking to claim diesel refunds.

Who it affects: Businesses seeking to register for diesel refunds.
Suggested action: Complete and submit the new registration forms for diesel refunds.

Official SARS source

Read the official update on SARS.gov.za →

VAT101D – Application for Registration of Diesel Refund