On 19 November 2010 Sars announced the conclusion of the substitution of forms DA177 and DA177.01. DA 177 - Environmental Levy Account for Carbon Dioxide Emission Levy (Chapter VA of the Customs and Excise Act, 91 of 1964 and the rules thereto); and DA 177.01 - Environmental Levy Account for Carbon Dioxide Emission Levy: Continuation Sheet (Chapter VA of the Customs and Excise Act, 91 of 1964 and the rules thereto). On 19 November 2010 Sars announced the amendment of the Carbon Dioxide Emissions Environmental Levy as per Schedule No.1 Part 3D of the Customs and Excise Act. The amendment relates to certain vehicles classifiable under tariff heading 87.03 being excluded from the Environmental Levy on carbon dioxide emissions of motor vehicles, with retrospective effect from 01 September 2010. The tariff subheadings affected are 8703.10; 8703.21.23; 8703.21.60; 8703.21.70; 8703/31.70; and 8703.31.80.
