On 16 January 2026, the Constitutional Court delivered an important judgment for the fuel industry in Tholo Energy Services CC v Commissioner for the South African Revenue Service Case CCT 252/24. The decision addresses the removal of fuel levy goods (‘fuel”) to Lesotho, being a BLNE member state. Although the decision confirms that fuel levy and Road Accident Fund (RAF) levy refunds are subject to strict statutory compliance, it also applies to the refund of excise duty and levies in respect of exports to non-BLNE countries. The decision therefore provides clarity on several long-debated issues affecting cross-border fuel supplies.
Interpretation notes play an important role in the South African tax system, but they are often misunderstood. Businesses regularly encounter them when planning transactions or responding to queries from SARS, and the natural question is to what extent these documents should be followed.
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