On 06 April, the South African Revenue Service (SARS) announced the immediate amendment of Part 3A of Schedule No.1 to the Customs and Excise Act, 1964, “Environmental Levy” relating to the increase of 3c/bag in the rate of environmental levy on plastic bags from 25c/bag to 28c/bag, to give effect to the Budget proposals announced by the Minister of Finance on 23 February.
- Environmental Levy Item 147.01.01/3923.21.07 “Carrier bags, with a thickness of 24 microns or more 28c/bag.”
- Environmental Levy Item 147.01.03/3923.21.17 “Flat bags, with a thickness of 24 microns or more (excluding immediate packings, zip-lock bags and household bags including refuse bags and 28c/bag refuse bin liners).”
- Environmental Levy Item 147.01.05/3923.29.40 “Carrier bags, of other thermoplastic materials, with a thickness of 24 microns or more 28c/bag.”
- Environmental Levy Item 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 28c/bag household bags including refuse bags and refuse bin liners.”
The notice is accessible at: