Customs

Emissions Tax on Passenger Vehicles Increase

Publish Date:

30 Mar 2020

On 26 March the South African Revenue Service (Sars) announced an increase in the environmental levy on CO2 emission, Part 3D of Schedule No.1 of the Customs and Excise Act, 1964 “Environmental Levy on Carbon Dioxide (CO2) Emissions of Motor Vehicles”, by an increase in emissions tax on passenger vehicles from R110 to R120 for every gram of CO2 emission per kilometre and, in the case of double cabs, from R150 to R160 for every gram of CO2 emission per kilometre in excess of 175g CO2/km. The threshold on passenger vehicles is also adjusted from 120g CO2/km to 95g CO2/km. The increase is effective from 01 April 2020.

Environmental Levies 151.01.09/8703.21.90 “Other”; 151.01.11/ 8703.22.90 “Other”; 151.01.13/8703.23.90 “Other”; 151.01.15/8703.24.90 “Other”; 151.01.21.8703.31.90 “Other”; 151.01.23/8703.32.90 “Other”; 151.01.25/8703.33.90 “Other”; 151.01.29 /8703.40.90 “Other”; 151.01.31/8703.50.90 “Other”; 151.01.33/8703.60.90 “Other”, 151.01.35/8703.70.90 “Other”, 151.01.39/8703.90.90 “Other”; 151.02.01/8704.21.81 “Other, double-cab, of a vehicle mass not exceeding 2,000 kg or a G.V.M. not exceeding 3,500 kg, or of a mass not exceeding 1,600 kg or a G.V.M. not exceeding 3,500 kg per chassis fitted with a cab”; 151.02.03/8704.31.81 “Other, double-cab, of a vehicle mass not exceeding 2,000 kg or a G.V.M. not exceeding 3,500 kg, or of a mass not exceeding 1,600 kg or a G.V.M. not exceeding 3,500 kg per chassis fitted with a cab”, and 151.02.05/8704.90.81 “Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab”.