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Environmental Levy on Plastic Bags Levy

Publish Date: 
30 Mar 2020

On 26 March the South African Revenue Service (
Sars) announced an increase in the environmental levy on plastic bags in Part 3A of Schedule No.1 of the Customs and Excise Act, 1964, from “Environmental Levy” 12c/bag to 25c/bag. The increase is effective from 01 April.

The Environmental Levy Items 147.01.01/3923.07.”Carrier bags, with a thickness of 24 microns or more”, 147.01.03/3923.17.”Flat bags, with a thickness of 24 microns or more (excluding immediate packings, zip-lock bags and household bags including refuse bags and refuse bin liners)”,147.01.05/3923.40.”Carrier bags, of other thermoplastic materials, with a thickness of 24 microns or more”, and 147.01.07/3923.29.50 “Flat bags, of other thermoplastic materials, with a thickness of 24 microns or more (excluding immediate packings, zip-lock bags and household bags including refuse bags and refuse bin liners)”.

Story by: Riaan de Lange

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