Customs

Light Bulbs Environmental Levy

Publish Date:

11 Apr 2022

On 06 April the South African Revenue Service (SARS) announced the immediate amendment to Part 3C of Schedule No.1 to the Customs and Excise Act, 1964 “Environmental Levy on Electric Filament Lamps” relating to the increase of R5/lamp in the rate of environmental levy on light bulbs from R10/lamp to R15/lamp, to give effect to the Budget proposals announced by the Minister of Finance on 23 February.

Environmental Levy Item 149.01.05/8539.21.45 Other, of a power of 15W or more but not exceeding 1,000W and for a voltage exceeding 100V but not exceeding 260V
Environmental Levy Item 149.01.10/8539.21.90 Other
Environmental Levy Item 149.02.05/8539.22.45 Other, of a power of 15W or more and for a voltage not exceeding 260V
Environmental Levy Item 149.02.10/8539.22.90 Other
Environmental Levy Item 149.03.05/8539.29.50 Other, vacuum type, of less than 15 W R15.00/lamp
Environmental Levy Item 149.03.10/8539.29.57 Other, of a power exceeding 200W but not exceeding 1,000W and for a voltage exceeding 100V but not exceeding 260V
Environmental Levy Item 149.03.15/8539.29.90 Other

The notice is accessible at:

https://www.sars.gov.za/wp-content/uploads/Embargo/Tariffs/2022/LAPD-LSec-CE-TA-2022-16-Notice-R1996-GG-46203-Sch1P3C-by-an-increase-of-R5lamp-in-the-rate-of-environmental-levy-6-April-2022.pdf