Customs

On 11 September 2026, the South African Revenue Service (SARS) announced the repeal of the environmental levy on electricity generated in the Republic by deleting Section B from Part 3 of Schedule No. 1 to the Customs and Excise Act, 1964.

The repeal notice is accessible at:

https://www.sars.gov.za/wp-content/uploads/2026/Legal-LSec-CE-TA-2026-65-%E2%80%93-R7903-GG-55355-Sch1P3b-1-3b-17-environmental-levy-on-electricity-generated-in-the-Republic-11-September-2026.pdf