On 28 March 2023, the South African Revenue Service (SARS) informed, with effect from 01 April 2024, of the increase of R14 per g/km CO₂ in the rate of motor vehicle carbon dioxide emissions levy from R132 to R146 on new passenger vehicles on emissions exceeding 95g/km and, by R19 per g/km CO₂ from R176 and R195 on new double cab vehicles on emissions exceeding 175g/km, in Part 3D of Schedule No.1 to the Customs and Excise Act, 1964, to give effect to the Budget proposals announced by the Finance Minister on 21 February 2024.
The Environmental Levy amendments are:
- 151.01.09 8703.21.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.11 8703.22.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.13 8703.23.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.15 8703.24.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.21 8703.31.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.23 8703.32.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.25 8703.33.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.29 8703.40.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.31 8703.50.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.33 8703.60.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.35 8703.70.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.01.39 8703.90.90 Other R146.00 per g/km CO₂ emissions exceeding 95g/km
- 151.02.01 8704.21.81 Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/km R195.00 per g/km CO₂ emissions
- 151.02.03 8704.31.81 Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/km R195.00 per g/km CO₂ emissions
Environmental Levy Item
- 151.02.07 8704.41.81 Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/km R195.00 per g/km CO₂ emissions
- 151.02.09 8704.51.81 Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/km R195.00 per g/km CO₂ emissions
151.02.11 8704.90.81 Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/k R195.00 per g/km CO₂ emissions
