The South African Revenue Service (SARS) has recently introduced a regime of strict compliance with procedures relevant to the supply of bunkers for foreign-going vessels.
Strict Compliance
As the American P&I Club informs, SARS had previously allowed refunds on duties and levies regarding bunkers by the presentation of copies of bunker receipts and through the processing of a customs clearance using an appropriate rebate code.
SARS now requires strict compliance with their Excise External Policy on Bunkering of Foreign-Going Ships (SE-BFS-02) for the provision of bunkers to foreign-going vessels.
Historically, SARS allowed the refund against being furnished with a copy of the duly stamped Bunker Receipt and against processing a customs clearance (SAD 500) using the appropriate rebate code.
Related Documentation
However, SARS is now insisting on strict compliance with SARS’ Excise External Policy on Bunkering of Foreign Going Ships (SE-BFS-02) for the provision of bunkers to foreign going vessels.
Operators are reminded to retain all relevant bunkering-related documentation for five years as required by the South African Customs & Excise Act 91 of 1964.
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Source: AmericanClub
