HomeAfricaSouth Africa enforces strict bunkering procedures

South Africa enforces strict bunkering procedures


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.

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.

Historically, SARS allowed the refund against being furnished with a copy of the duly stamped Bunker Receipt and against processing of a customs clearance (SAD 500) using the appropriate rebate code.

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.



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