AMENDMENT TO THE EXCISE DUTY ACT
An extensive amendment to the Excise Duty Act took effect at the end of 2014. Among other things, the amendment changed the rules for disposing of certain mineral oils, and its primary aim is preventative: it should help combat tax fraud in the form of unlawfully mixing untaxed special mineral oils with standard fuels, especially diesel.
The amendment establishes a special list of parties which dispose of the selected mineral oils and it applies to producers, distributors and end consumers alike. However, the mandatory registration duty applies to parties which handle bulk oil or oil housed in vessels of 220 litres or greater. The amendment should not have a profound affect on small distributors and consumers. The transitory provisions require that the parties liable to register must do so by 1 April 2015.
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