SARS Diesel & Customs Alert — Weekly Briefing
This briefing covers the opening of the SARS Diesel Refund Registration Programme on 18 September 2026, alongside the on-land 100% diesel refund rate already in force and related scheme, calculation and customs sources Meridian monitors for mining, farming, forestry and other fuel-intensive operators.
Generated 2026-09-22 18:58 UTC · Organisation briefing by Meridian Compliance & Advisory
Diesel Refund Registration Programme now open on eFiling
SARS released the Diesel Refund Registration Programme on 18 September 2026, introducing the Diesel User Dashboard and completing the end-to-end registration solution. Registration moves off the VAT-linked model onto a dedicated system. Existing diesel-refund users must register again — it is not automatic — and diesel sellers must register so users can create electronic seller relationships.
On-land diesel refund rate now 100%
Excise legislation under rebate item 670.04 of Schedule 6 took effect on 1 April 2026, increasing the allowable diesel consumption percentage for on-land primary sector beneficiaries from 80% to 100%. SARS has updated the eligible-litres calculation in system and policy materials accordingly.
Primary-sector on-land adjustment (farming, forestry, mining)
SARS announced that from 1 April 2026, primary sector claimants operating on land may claim a refund on 100% of eligible diesel used in qualifying farming, forestry and mining activities. The new rate is reflected from the April 2026 return filed in May 2026.
SE-DSL-02 — diesel refund calculation policy
The external policy for managing diesel refund calculations under rebate item 670.04 sets out eligibility criteria, the eligible-litres method, and how to adjust litres when a rate change falls inside a tax period (including the 80/100 transition example for April 2026 returns).
Official SARS source
Read the official update on SARS.gov.za →Diesel Refund Scheme hub
SARS continues to publish Diesel Refund Scheme guidance on the official hub. Treat the page as the source of truth for scheme eligibility and linked notices, including modernisation of registration and claims.
Diesel Refunds for Foodstuff Manufacturers (DRFMS)
The foodstuff manufacturers scheme remains a distinct diesel refund pathway for eligible manufacturers claiming diesel used in electricity generation. Registration and claim rules should be verified on the official DRFMS page.
Schedule No. 6 — rebates, refunds and drawbacks
Schedule No. 6 remains the legislative schedule for diesel refund rebate items and related notes. Operators should confirm the current wording of rebate item 670.04 and associated notes after the April 2026 rate change.
Official SARS source
Read the official update on SARS.gov.za →Schedule No. 1 Part 5A — fuel levy rates
Part 5A publishes general fuel levy rates used in refund calculations. Rate changes within a tax period may require litre adjustments using the factor method described in SE-DSL-02.
Official SARS source
Read the official update on SARS.gov.za →Schedule No. 1 Part 5B — RAF levy rates
Part 5B publishes Road Accident Fund levy rates that feed diesel refund calculations alongside the general fuel levy.
Official SARS source
Read the official update on SARS.gov.za →Customs and Excise hub
The Customs and Excise landing page aggregates registration, declaration, duties, excise and trader education resources. Meridian monitors this hub for structural and linked-page updates relevant to diesel and customs operators.