On 28 March 2023, the South African Revenue Service (SARS) informed, with effect from 01 April 2024, of an increase of R5/lamp in the rate of environmental levy on electric filament lamps from R15/lamp to R20/lamp, in Part 3C of Schedule No.1 to the Customs and Excise Act, 1964, by to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024.
The substitution of the Environmental Levy Items:
- 149.01.05 8539.21.45 Other, of a power of 15W or more but not exceeding 1 000W and for a voltage exceeding 100 V but not exceeding 260V - R20.00/lamp
- 149.01.10 8539.21.90 Other - R20.00/lamp
- 149.02.05 8539.22.45 Other, of a power of 15 W or more and for a voltage not exceeding 260V - R20.00/lamp
- 149.02.10 8539.22.90 Other - R20.00/lamp
- 149.03.05 8539.29.50 Other, vacuum type, of less than 15W - R20.00/lamp
- 149.03.10 8539.29.57 Other, of a power exceeding 200W but not exceeding 1 000W and for a voltage exceeding 100V but not exceeding 260V - R20.00/lamp
149.03.15 8539.29.90 Other - R20.00/lamp.