government notice south african …. r. 185 staatskoerant, 11 maart 2011 government notice south...

No. R. 185

STAATSKOERANT, 11 MAART 2011

GOVERNMENT NOTICE

SOUTH AFRICAN REVENUE SERVICE

CUSTOMS AND EXCISE ACT, 1964

AMENDMENT OF RULES(DAR/85)

No. 34077 3

11 March 2011

Under sections 19A and 120 of the Customs and Excise Act, 1964, the rules published in

Government Notice R.1874 of 8 December 1995 are amended to the extent set out in the

Schedule hereto.

NGAKANE VIRGIL MAGASHULA

MISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

(a) By the substitution in the Schedule to the Rules for form DA 159 and annexures of the

following form and annexures:

"DA 159

DA 159A

DA 1598

DA 159.10A

DA 159.108

DA 159.20A

DA 159.208

DA 159.20C

DA 159.40A

DA 159.406

Petroleum Products: Account for Special Storage Warehouse

Petroleum Products: Duty calculation

Petroleum Products: Reason for Loss 1 (Gain)

Petroleum Products: Removals Inward: Refineries (Acquitted) - Current

Petroleum Products: Removals Inward: Refineries (Acquitted) - Current - 1

Petroleum Products: Removals Outward (Acquitted and Deductible) and

other deductibles Current


other deductibles Current - 1


other deductibles Current- 2

Petroleum Products: Acquitted Removals Outwards to 8LNS Countries:

Current

Petroleum Products: AcQuitted Removals Outwards to 8LNS Countries:

Current- 1

4 No. 34077

DA 159.40C

DA 159.50A

DA 159.508

DA 159.50C

DA 159.60A

DA 159.608

DA 159.60C

DA 159.70A

DA 159.708

DA 159.70C

DA 159.80A

DA 159.808

DA 159.80C

DA 159.90A

DA 159.908

DA 159.90C

DA 159.95A

DA 159.958

DA 159.95C

GOVERNMENT GAZETTE, 11 MARCH 2011

Petroleum Products: Acquitted Removals Outwards to BLNS Countries:

Current- 2

Petroleum Products: Acquitted Exports I Ships' Stores (Foreign): Current

Petroleum Products: Acquitted Exports I Ships' Stores (Foreign):

Current- 1

Petroleum Products: Acquitted Exports I Ships' Stores (Foreign):

Current- 2

Petroleum Products: Marked Product Removed: Current

Petroleum Products: Marked Product Removed: Current - 1

Petroleum Products: Marked Product Removed: Current - 2

Petroleum Products: Product Supplied in Terms if Item 671.01 of Schedule

No. 6: Current


No. 6: Current - 1


No. 6: Current - 2

Petroleum Products: Aviation Kerosene Removed: Current

Petroleum Products: Aviation Kerosene Removed: Current- 1

Petroleum Products: Aviation Kerosene Removed: Current - 2

Petroleum Products: Losses - VIS MAJOR: Current

Petroleum Products: Losses - VIS MAJOR: Current - 1

Petroleum Products: Losses- VIS MAJOR: Current- 2

Petroleum Products: Other Adjustments (Adjustments after Leaving

Warehouse Duty Paid): Current


Warehouse Duty Paid): Current- 1


Warehouse Duty Paid): Current- 2"

(b) By the substitution in the Schedule to the Rules for form DA 162 and annexures of the

following form and annexures:

"DA 162

DA 162A

DA 162.10

DA 162.10A1

DA 162.10A2

DA 162.50

Blodlesel Account tor category 1 Manufacturing Warehouse

Biodiesel Account: Table of Rates of Duty and Levies

Biodiesel Account: Local Removals

Biodiesel Account: Local Removals - Current Rates

Biodiesel Account: Local Removals - Current Rates - 1 (April only)

Biodiesel Account: Returned Product: Sub-Standard or Contaminated

STAATSKOERANT, 11 MAART 2011 No.34077 5

DA 162.50A1 8iodiesel Account: Returned Product: Sub-Standard or Contaminated -

Current Rates


Current Rates - 1


Current Rates - 2

DA 162.60 8iodiesel Account: Losses

DA 162.60 8iodiesel Account: Losses (Continued)

DA 162.60A 1 8iodiesel Account: Losses - VIS MAJOR Current Rates

DA 162.60A2 8iodiesel Account: Losses- VIS MAJOR Current Rates -1

DA 162.60A3 8iodiesel Account: Losses- VIS MAJOR Current Rates- 2

DA 162.6081 8iodiesel Account: Losses - Section 75(18)(d) or Section 75(18)(e) Current

Rates

DA 162.6082 8iodiesel Account: Losses - Section 75(18)(d) or Section 75(18){e) Current

Rates- 1

DA 162.70 8iodiesel Account: Other Adjustments (Movements & Adjustments after

Leaving Refinery Duty Paid)

DA 162. 70A 1 8iodiesel Account: Other Adjustments (Movements & Adjustments after

Leaving Refinery Duty Paid) Current Rates

DA 162. 70A2 8iodiesel Account: Other Adjustments (Movements & Adjustments after

Leaving Refinery Duty Paid) Current Rates - 1

DA 162. 70A3 8iodiesel Account: Other Adjustments (Movements & Adjustments after

Leaving Refinery Duty Paid) Current Rates- 2"

6 No. 34077 GOVERNMENT GAZETTE, 11 MARCH 2011

EXCISE DUTY I FUEL LEVY I ROAD ACCIDENT FUND LEVY DA 159 YSARS Petroleum Products: Account for Special Storage Warehouse

Product and Ucensee

Product

Tariff t.'l.lde Wttrehow.e n<>lllber

Y~r & Quarter From datE<

N~ uf licl!fK.'ed War..hoose

Dutiable Volume Ca!culati:on

Opening lrtO(;k (Brou(;lhl fvrw11rd from pre"luus rnunth) (lrwut nwrnwl!y)

Remolll!ls inward: Refinedes (Acquitted} · Current OA 159. lOA

RatnOV<Jl$ inward: Ratin~Jii'ill> (AcqU!t~&Cj- Cl,lf'I'!Ont- i

Reroovats outward: (AcQuitted) etc.- Cl.ll'l'ent

Removalsootw:atd: {Acquitted) et~ • Cllll'enl· 1

Rernov>illl IJU!wenl: (A<.oquitWd) etc. • Carr!#lt • 2

Closing stock .(Ca!culoted) (A) t- {B) · (C)

Non-allowable!~

Sro~ movement iAI· (0)

Current

Currern - 1

Gummt- 2

Net Dutlabl;J VoJume (B) - {C) • I.E) "'(F) "" (G)

Total Amount Due

~laratton

OA 15.'9108

OA159.~

DA 159.206

OA 15".20C

DA I 5'9.95l\

OA 159958

DA 159.95C

DA 159.95C

FromDA159A

Cttt;tOI!lS coo..

To date

(A)

(C)

{0)

(E.)

(F)

[G)

We hereby declare thai the tn.f.txm3l!Clfl CQOtained In this. document and on the supporting scheduleli is true and OXTOCI and has been verified. ·

Name Q!s.t• Pf'llP<ll"<.ld by:

Verified by:

For Official use onty

Bill o.f entry number: O.a!e of Sltl of entry:

Slgnlllure Date

Received by:

Oasl< A1J<!il by:

Field Audit by:

STAATSKOERANT. 11 MAART 2011

EXCISE DUTY 1 FUEL LEVY I ROAD ACCIDENT FUND LEVY

No.34077 7

DA 159A

Petroleum Products: Duty Calculation

Prod~;~ct and licensee

Tarilfoooe

Ar.counling ~mtoo

Ntm.e ul licent .. "«!. 'Ware-tv~~sa

Pl'lvs~t addra$$

Duty Calcul;>tiQn

Waruho:use number

Years Quartef

Nflt dutiable volume .. Current .<DA159 .. tOA- DA1.59.20A+ DA159.95A}

N#t du~ble \Vluint~· c~r.reitt•~ {0~1~9.toa ~ DA159.2:0B T OA15S..95B)

Niif dv!i:~bl~ ~~il'le . Cutr&n\ .. 2 (~J59.1oC • Mi59.2ai:: -t OA 159.gsC)

. NQn ~llow;abt& jog~;·~t-bM-~9 - Cvrr9ot ·

'$)Qt.~ n_lOvt:mtt.nt •. CU~J_en(

Calcul-at ion or Duty and Levy

ExclS$ 'Q\lly

F~llevy

. lla<)d AcciOOl'lt f'tirtl:lle~ ·

.. ~i?l~JI~~~ ~ -:, . Excille 9'uty · .. ··Fue;t; t;evy ·: .. ' .. , . .

. :· :~~· .. ;' . ('. ·• ' ·: l ,.'

. Rbad. Ac~t AJ!14. ~w · · ··;~aM£$~'· ... ; Ex~Oiitf .· .

·, ..

· R~dACtidimt~ndl:~ ' $>-~~:!f ... . :~. ·.,~ ·-;-..~.' -~ >~ . rtl~l}ftr.it~,~ .

•. , .··

Ral.e~

Rate:

(SJ

{C)

(D}

,Rlllll;: . .

.. · .- ' -Rate.:.

(E)

.. " " .. . '(f) ... : i~)

. ,·.-

~· · . (H) Rate:. · . <J)

Ratti': (K}

A1

A2

.AJ

_A4

A5

[(At)+ (.11.4) + (A5)} x (B}: R

{(A1}'+ (All)+ {A5.)} x {C}' r: R.

l\A1) + {A4) "': (A5}f X (0)"' R.

JA2,) . ~(El .,R· .

~· x{Ft*R ..

.(A2:) x·(Gh:-·R ' .

(AS) J( {1-i) ~R

IA3) X(J).:r R

(A~) x(K}: R

Sxci51!1 0\t!y {Current + Curren:!- 1 + Curnent-2).

... ~uar levi . ··

~~~~L~w··:_· · tCurn!m +· CUrrent-1 ~ cur.ran~2}

(Curr«nt + Current-1 + cOrrant-2)

~ ... ~ ...... ... - . .. ... . . -. " ' • • • ••• ••w! • '

--· -~ - '' """''" __ ____ ........ . _ ......... _ ~ .... ............. --~ - ..... ~. ~

8 No.34077 GOVERNMENT GAZETTE, 11 MARCH 201 1

YSAKS Product aod licensee

ACcounting j:)ll(ioo

N .. m~ uf Lii.-en<.:ed Warehoose

Phy,stca 1 a!ldrass

Rva.aon for Lo-s$ 1 Gain:

Year & Quartet

EXCISE DUTY I FUEL LEVY f ROAD ACCIDENT FUND LEVY DA 1598

Petroleum Products: Reason for Loss I (Gain) (Stoci< Reconciliation on OA159)

From date

Cu:>tt.'fi\l> Code

To date

.. . . . . .. . . . __ .. .. .... .. _ ...• Postal cod<~ . ...... _ .. __ . .. .

._. ..... _ .• · .... ~·- ·.: . .. ·.: : .. ..... • .. • .:. -~·. ,"':~ .... • ".: ... :·. ·~ "*.' .. "-.'.' -··:·.;. ·.-:: ": _ .... ; .. ·~ ·.t.-_._ .... _. __ ... :·:-· _........ . . -- .

·-- ~ -. : -~- -. ~ ... - .-.. --..-- --:··.-- :· .-.. : -· .: :.-- .: -.- ·· .. ::;· .• :\·~: ·:;.7 .. -:. -.. .;. . . . ~--:·;. _.._ . .. : .. - ---· . · .. --.; -. -.·..,-.. ·--.-.-.. ·; .-.... . -.: ... -: .. ;,;·- :. ·:

. ' .~ .. -.. -~-...... · ... ·.· .. ···.-. ... : .·:· ·. :~" .. ·.·;;. · -·: .. . _ .-.-. . :.:· . ·.;:· ... _. .. .. ,". ...... . .. ... ... , .. .. . ... .... .

,·._~ ·:.; .·:· .... _·:.'." . -: ' O • _";.'" , ·~"':." _._ ....... . M· M'7. '," ..... :.- ; · 0 ._ .. ~·4 -4·; : ·_•: ·-O .~:: . :·.::. -- ." ~ .. .'.";.",.' :· .. ",":: :: .~:: .: : " ,;:: : :: :·.:. ,'4' .- 0 .- • - . -'" ' ·• ~ . ," .. _ ... _·:..~· ...... ~· :: _ .. _ ::· .... ~- ' .. -:..: .. ~-: ... ": . : : _~_";,"".'':.:: :.:-,:·::." ......... :-

• " ' : :-.": : ·."'-" ..... _.._. " .". 44 ..... -~ .. •• - • . • .. - . -' ' . ," : .. ' .. • .. : :·4··.:·: ' .- • '- .... - '" ' " , ..

. . . ...... " ::; .: ::~ .. : :. - ·: ,·: ..

STAATSKOERANT, 11 MAART 2011 No. 34077 9

YSMS EXCISE DUTY l FUEL LEVY I ROAD ACCIDENT FUND LEVY DA 159.10A

Petroleum Products: Removals. Inward:

P roduct -d Ucensee

· p#,~i·:.

-'Ttiri~,~·~. ·· ~1.\tiM~ ··· . ... . ,, .· .. N~.~ t.:k:erAAid . w~~ FtlY$~i ~{i(I~Q$$

;., -~-•..... : ~-- -.

Refineries (Acquitted) · Current

. ,. ' ............. ........ . .. ........ ~;

. \MI.ttt~~,;& ntin;ber

· Frcmi<tate ·.- ~-.... ,-.. ·. ~ -

.., • • ·•-• ~, V--•• • ••• o--. ... , ..... . , .... • ... • '••• ·-··••• •• -· • - • ••- ~. • __ - • • - * •• ,__,, • " ., • '"" •:., • • ••••••• >•• • :•• • • ·--w., ._ _ _. ___ ._.,...,;',:.,,: ... -~ . ., ~ ~.~;...-:, ... ::,f~'..,: .. ••"- •-- ".:.,,'{J:.' •

. : . .. a! ' .. ,· . P0$1< .. COde

···--··;- --.- ..

R•movals tnward: Reflnerie5 (Ac;qult1ad) • Cummt

.. -.. -.. . .. . ......... .,, -~.··· .. ...

.... .... ,, .... ............ ·:. .. -· .............. .. ... ............. -~ ..... -. .., ........ __ ,.,.,. ___ ___ __ .. ___ , ___ ~·- ·- .. ....... . . ... .. ; ........, ....... -~ ...... ... .

., ~..J. ' '"'" L . . . ....... 0 o ~~ ~-.,..,,.,_, ~ ... ~ ."--• · --..... - , ,: ~ ;:_, ••. , , oo ' .. --· · . .... .. ~-.. -~- ~-.... ~ ......... , ... .: •• ,, .... ~ ', , ~ • · • ' •'' ··, ... - 0. 4. ;..;_ ,,.:,._.: .... - .. ~ ~- ' oo• -o:. ' ._ '" ................. - ·· ....;. .. ,_: .. ~- -..:. 0 ,. ........... . ...... .. ..._,, ' , , } , ,_,_ · · - -·· _ ...... :.-..• , , ")· '

: ·: ,I . . . ~ ........................ ~-........ - ......... ......... ........... ...... _ ..... ..... ......... ~ . . -··- .......... ...... --· _ .. , ... , . .-•• -~ ...... -.. ..... ~-·· ., .... ~·-· ·~·~ .. ----. ................ ·· -""··· ...... ... _ '""{-·'''..._~.~-<t·- ... •· ......... ._ .... .............. ·.~ ........ - ... - ...... ,_ .. ............ , ... _., ....... . ~ ..

- 1''"- · .... .. ~ ... ~ . .... . . ...................... ·-... :.. .... , .. ..... . ~-.. ~ ............... .:-. . . .......... --. ............... - ........... ......... • .. • ~ .......... ~ .. ·- ·· - · .... ,.. ~ _ .......................... ........... ···~;..-•• ·., ... ... ... ....... · .. ::::·· · .. ... -- ,;. - ........... .. . ..... ..... ~( ..... . .... , .•• .•.•. - ........ .. .......... ...... ..... . .......... ~:-

~-··-~ .. -........... ~--.--...... _ .......... ~-~~ ... "' .. __ .. ... ... ---------"' .... -··-· ···-·--- .. ~-~··· ·- ··~-'·.~-···· ·" · .... -~----... -· ··· · .. 1:I ............ .., .... _. .... · .. !i. ........ ··· ·· ··· .... ..... · " ·· ·· --·~ ··1 .;.:~ ·:~":;-;::;;-:;:::-:.":::,-:.~""':'~'!.:.!'!:;.;::.'tf.':.t..f::.'":~.r-.:~·.-x:.··:-;:.:·.~:.r..;:::::~:E':.:.~ .. -.":;.!:"""""....J;"'.!~.::t~-".:-:~.::. .:·:nt ...... ·:::.::":~-:.;::;.-::-... "'"::'.::."'=.·~.:"f. ~:.?::-:.. .. ;;:;..·.:r.:.:.l;.·,:r:·::::.::.:-:~.>.·t.~ ;,":-"':;::.::\~:~ :i·:..~"':':."'.r.'.~;;~::;.:.:.":::)"!,."::' -;:·- ~, : '~·::.:.-:x_--:z~.:.::::::::: J.'..:~i\~:,:Y.~~"').r.~ ''·

.. ~· ' ·

.... ~ · ·,- ~-.. .. , ....... ·, .... ~ ..... ..... _ ....... .. · ·~- ..... ........ .. ....... -;: .. i ............. ........... _ .... ....... ~ " ....................... .... - ............. .. ......... .

·~· '1' ' '• .. . . ... ~- •·• ... • . .. ··~:-· fi . .J

:··::: ;,:· : ......... ~;;. ':, ' ............ -~ . .. ~.~~· - ..... ;.::.:..··:. ·:::::-· .~.:-.. :. .. ....

.... ... . ... . , ... - ··· ...... -.. , ............... ·---..----~ ..... .. ,.,.... ............. ........ "': ....... ... , .... - .................... ~. - -· · ...... , . ........ . __ ._ .......... -.. .. ......... ,_ .

• .. .. ........... . ...... - •• ,.,.., ... ...... !" .. ·~- ., .................. ...... . .. ......... ~ ............. ·· ·~ .... , .. . .. ... ... ·- .... , ... , - ·-- . . ............. . . ............... -. .................. .. .. ... ....... _: . ..... --- •-. -. ,, ... ~ ..... "." ........... -.............. .... .

.. __ .. .... -· ~-- .. ~--- ·- '· -- .. ··- '

... · .

. .

; ' ''( ,·;) ·.':.'.> · ,; :~:'/~:{i:;+.;;i::~~;~i,k;':J~1: .. ::cif-t .. x . .1X.iL:.o.: .• -.. + .. _ ....

10 No.34077

Product and l icensee

Pl9dtiCI

· · T~trithoOde . . ',T'

· .A~ilunnng l)e!'~. N4mv ~f ut:er>!.:e<t

:·~hoose ·· ·

Pny~1 oodr9ss


EXCISE DUTY I FUEl LEVY I ROAD ACCIDENT FUND LEW DA 159.108

Petroleum Products: Removals Inward: Refineries (Acquitted) - Current-1

~ ... ... ~· ·· · ·· .. ·- .. •- .. : ··· · . ..... -... .... ..... ... ~ .... ......... -, .. ~ .................... -~.---· . .-. .... Wert!hslusll number

Y~r ~ciiiart~ From date

Cul\l~ C(Kllt.

'To date

• • • • ,.;. ... _ •• ...,. • • • :...., ... k .... .. ~ ........ ...... - ·:.;. . .. . . . . .. . . .. ,. •••••• • •• ~ . .. .. - ~ ·

... _ ... ' .. .. _. .. ..... --- -.-~ "-"';" ''• . ..... " .... . ............. ' ...... .. ,_.. ..~ . .... -.

Removalvlnward; Refineries (Acquitted) - Current-t

, , , ,:,, ... , , - M .. ' 'o'•••~ ' , .,._ .. Oo Oo ' ... _, ~ 0 ~ '' 0. ' ' ' '' • '•'• ' •'" ' ' ..... ' .... . . . ...... _ . ....... ... · ·· - . ·· ·~· - ... - ; ... ..... , ....... ~- - · ............ . .... . . . l~

... ............ .... ..... .... ............ ····•· .. ...... _. .. .......... ..................... _.,, .;

, _ .,, .. . .... ... -.... . . ~· ·· ·· ....................... -.... ~ ....... ..-.--.. ..... -...-~· ;

~- ... _ .. ___ " .. .. .... .... _..,.. ..... _ .. .. ..,.,. ___ .. --....... ,..-..... ~

•.' ..... ~ ... , ... __ ,.. ~~-·.· ... ": ... ....................... .

.... .. .. ..... .... ... .. '": '"!'··-··"'·- ... - · ·

.... .... ...................... ---:.. ....... ..,._ ......... .. -'"""''-··.-~

...... _ ... - ..... ............ ......... - ..... :. ... -s· , ;

.... • .: ~· .-.· --::.::..-.. • ...... ~ .... - .. -.... · . : .:-... • ... ·..:; _ ..... :.: .. --._. ~·~· :J:>:.:·~·::. l'. ,.-.;;. :::..:-:..":..-;: .. -::.:.:.=~:::..;;.:~::.r.z:::;:::;.:::.:.-;,.;: ...... ;;~::.

... ~ . .. .. _.,_.., . ..... ' ' .. . , .. , .... .. - ... . .,.·, v--· . .... ... . ..... .,. .... ..................... ...... . ....................... ,.~ . .,. ... .

• • ..... • -. . . .. .... --,-- · ~ ·- ----~ -• ., ~ · 'J

~- · ,,

' (~ ... ~ ... .......... _ ......... .) .. ........ ..... . -.. ....... ,_., ...... -.--..;

. .... . .... ... ~-"""'' ".._·., ..... . ........ .. .. ~ .. - --. .. , ........ ~ . ...... · .. '<- ,,

STAATSKOERANT, 11 MAART 2011 No. 34077 11

?YSARS Product and Licensee

ProdUct

Accounting penoo

N.art~e of Lictloced warehOUSe

Removals Outward

Year & Quarte:r

BlNS Col/1111ies:Ac.quiited

Exports/ships' stores (FC!!eign): AcqUitted

Mar!ted prod.uctremoved

Proctoct suppUed 'm terms.or item 67 tO 1 ot Sehedul.j! No. 6

A\!latloo <kerosene removed

Allowable losses

EXCISE DUTY i FUEL LEVY I ROAD ACCIDENT fUND LEVY DA 159.20A

Petroleum Products: Removals Outward (Acquitted and Deductible) and other deductibles Current

DA159.40A

OA1!),9,50A

OA159,6QA

DA159.70A

.DA15980A

OA159.00A

To0A15$

12 No.34077

ProdiiCI 3nd Licensee

PI'O<tUCI

Tariff~

ACCQUlli\1111 P':riod

Nume of Li<.:enced Warehoo&e

Pf:lystc.;l aad'JlJSs

Removals Outward

Year a ·a:uane.r

BlNS Countrtes: Acquitted

&porU;Jship~: $lo.re:s. {Fw~iyn): AllQUifted

· .,!:)riled prodttct removed


EXCISE DUTY I FUEL LEW I ROAD ACCIDENT FUND LEW DA 159.208

Petroleum Products: Removals Outward (Acquitted and Deductible) and other deductibles Current·1

Warehouse number Cl.tstoms Code

from date To dale

Product sup.p!ied m t&rms ofltem 671-01 of Sd\ed!Jle No. 6

AYlation kerosene rOOlO'IOO

DA-1~9.400

OA159.5013

OA1f.f9.00B

OA159.70B

DII15S.BOS

DA·tss.ooa · Allowable 1os.ses

lo0A169

government notice south african …. r. 185 staatskoerant, 11 maart 2011 government notice south...

Documents