On 28 March 2023, the South African Revenue Service (SARS) informed, with effect from 01 April 2024, of an increase of 4c/bag in the rate of the Environmental Levy on Plastic Bags from 28c/bag to 32c/bag, Part 3A of Schedule No.1 of the Customs and Excise Act, 1964, to give effect to the Budget proposals announced by the Finance Minister on 21 February 2024.
The substitution of the Environmental Levy:
- 147.01.01 3923.21.07 Carrier bags, with a thickness of 24 microns or more 32c/bag
- 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 refuse bin liners) - 32c/bag
- 147.01.05 3923.29.40 Carrier bags, of other thermoplastic materials, with a thickness of 24 microns or more 32c/bag
- 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 - 32c/bag.
