De Beers Marine (Pty) Ltd v Commissioner for the South African Revenue Service

De Beers Marine (Pty) Ltd (DBM), a South African company, owned and operated specialised marine vessels engaged in offshore diamond exploration and mining off the coast of Namibia. These vessels were refuelled at sea by a tanker that sailed from Cape Town with bunker fuel obtained from a licensed customs warehouse. The fuel was entered for export under s 20(4)(d) of the Customs and Excise Act 92 of 1964, with foreign destinations declared. The fuel deliveries took place on the high seas, at a rendezvous point approximately 50 nautical miles offshore, above the South African continental shelf. After refuelling, the vessels returned to Namibian concession areas where most of the fuel was consumed. SARS levied excise duties and fuel levies, contending that the supply did not constitute an export and that the fuel was subject to duty. DBM challenged this assessment.

The appeal was dismissed with costs; the assessment of excise duties and fuel levies by SARS was upheld.

The case provides authoritative guidance on the meaning of 'export' under the Customs and Excise Act and clarifies that physical removal from South Africa alone is insufficient. It establishes that export requires delivery to a foreign destination for foreign consumption. The judgment is significant for maritime, offshore, and cross-border operations involving excisable goods, and for the interpretation of customs legislation in the context of the continental shelf and the common customs area.