On 27 March 2026, the South African Revenue Service (SARS) announced the retrospective amendment from 01 January 2026, of the increase of R72 per tonne in the rate of Environmental Levy on carbon dioxide equivalent, in Part 3F of Schedule No.1 to the Customs and Excise, 1964 (Environmental Levy on Carbon Emissions), from R236 to R308 per tonne to give effect to the National Budget proposals announced by the Finance Minister on 25 February 2026.
The tariff amendments relate to the following Environmental Tariff Levy Items, with a rate of Environmental Levy of R308.00 /t CO2:
- 157.01/9903.00.10 Fuel combustion
- 157.03/9903.00.30 Fugitive
- 157.05/ 9903.00.50 Industrial processes
The tariff amendments are accessible at: