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How does a fuel manufacturer register with SARS Customs and Excise?
How does a fuel manufacturer register with SARS Customs and Excise?
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Direct answer
Fuel operations can require different Customs and Excise statuses depending on the goods and activity. SARS's February 2026 fuel-registration notice says that, from 3 February 2026, a business must complete and submit DA185 with applicable annexures to apply for or renew permission for certain marked-goods mixtures, aviation fuel supply and production of goods not capable of use in an engine.
That notice is not a universal registration answer for every fuel manufacturer. Before starting, the business should identify its exact products, feedstocks, process, use, premises and planned movements. SARS Excise licensing can be required before a relevant entity manufactures or otherwise deals in unpaid excisable goods.
What this means in practice
The business plan might use words such as fuel, blending, solvent, additive, aviation product, recycled oil or non-engine product. Those commercial labels are not enough for a Customs and Excise decision. The technical product specification, tariff position, excise treatment and process must be reviewed.
The current SARS fuel notice is especially important for operators whose activity falls within its listed rules. It directs applicants to submit DA185 with the applicable annexures at the nearest SARS branch office to which the business premises will be registered. Do not assume a previously held ordinary importer or exporter code covers this permission, and do not assume a fuel-industry licence from another authority replaces SARS requirements.
Premises and stock controls are central. A manufacturer should be able to show where feedstocks arrive, how they are stored, what production occurs, how products are measured, what is lost or reworked, and where finished goods move. If the records cannot distinguish quantities and movements, an application and later compliance review will be harder to support.
Step-by-step
- Create a technical product file.
Gather safety data sheets, laboratory results, composition information, product names, intended end use, engine-use capability, markings and tariff advice. Record the supplier, country of origin, batch and storage location for each feedstock. Keep separate files where several products are made.
- Map the operating process and premises.
Draw the process from receiving through storage, blending or manufacture, quality control, finished-goods storage and removal. Identify tanks, meters, weighbridges, seals, pipes, wastage points, subcontractors and warehouse locations. Link the diagram to the legal entity that operates each site.
- Confirm the relevant SARS status.
Use the current SARS Excise and fuel-registration material with specialist assistance to establish which permission, DA185 annexure, registration or licence applies. Specifically consider whether the activity falls within the 2026 notice, such as marked-goods mixtures, aviation kerosene or aviation spirit supply, or production of goods not capable of use in an engine.
- Prepare a controlled application pack.
Compile the DA185, applicable annexures, company details, tax records, premises documents, process map and other supporting documentation directed by SARS. Ensure that the details match the actual premises and responsible personnel. Retain a complete submitted copy and proof of delivery.
- Make approval a start-up gate.
Do not receive, manufacture, blend, remove or market goods under the assumed status before SARS has confirmed the appropriate permission. Record the effective date, conditions and renewal controls. Escalate a commercial deadline instead of changing product descriptions or operational steps to fit an unverified assumption.
- Run daily compliance records.
Reconcile opening stock, receipts, production, losses, removals and closing stock by product and site. Investigate a variance when it occurs. Retain delivery notes, invoices, meter readings, tank measurements, lab reports, declarations, returns and payment evidence.
Documents and records to keep
Keep product and laboratory specifications, feedstock contracts, tariff advice, safety information, process diagrams, premises plans, leases, tank registers, calibration records, stock reconciliations, DA185 forms, annexures, SARS correspondence, approvals and returns. Retain evidence of every production batch and removal.
Important limits and exceptions
This guide does not classify a product, state that a DA185 annexure applies, determine an excise duty or approve a fuel operation. The February 2026 SARS notice covers specified activities, while other operations may have another route. The exact circumstances, Customs rules and written SARS decision control.
Do not treat a company registration, VAT registration, import code, environmental approval or industry licence as a substitute for SARS Excise status. Each may have a different purpose.
When to get tailored advice
Get Customs and Excise advice before launch for fuel blending, marked fuel, aviation fuel, non-engine products, imports, bonded stock, warehouse transfers or a new processing line. Seek urgent assistance where manufacturing has started, an application is incomplete, stock cannot be reconciled, or an approval condition is unclear.
TaxProof can help prepare the operating evidence file and reconciliation template. We cannot classify a fuel product, submit a tax position as fact or secure a SARS authorisation.