On 11 April 2025, the South African Revenue Service (SARS) announced an increase of R46 per tonne in the rate of the Environmental Levy on carbon dioxide equivalent from R190 to R236 per tonne, in Part 3F of Schedule No.1 to the Customs and Excise Act, 1964 (Environmental Levy), to give effect to the National Budget proposals announced by the Finance Minister on 12 March 2025.
The tariff amendments relate to Environmental Tariff Levy Items 157.01/9903.00.10, 157.03/9903.00.30, and 157.05/ 9903.00.50.
