On 01 July 2025, the South African Revenue Service (SARS) extended an invitation to comment on the Draft Schedules, Tariff Amendments and Forms Amendments relating to electric vehicles, which is due by 29 July 2025.
The documentation is accessible at:
- Draft amendment to Chapter 98 in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty):
- Draft amendment to Part 1 of Schedule No.3 to the Act, 1964 (Industrial Rebates of Customs Duties):
- Draft amendment to Part 2 of Schedule No.4 to the Act, 1964 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy):
- Draft Forms: DA199 – Automotive Production Development Programme (APDP) Account (Note that the file contains 47 forms)
According to SARS’ Explanatory Note on 30 November 2023, Cabinet endorsed the Electric Vehicle (EV) White Paper prepared by the Department of Trade, Industry, and Competition, setting out the roadmap for transition of the automotive industry from primarily internal combustion engine vehicles to a dual platform that includes EVs in both production and consumption in South Africa by the year 2035. The White Paper provides for the inclusion of EVs and their components under the Automotive Production Development Programme (APDP) Phase 2. In alignment with this, amendments to the Schedules to the Customs and Excise Act, 1964, are proposed to accommodate EVs. A 10% duty will be imposed on EV or NEV batteries imported under Chapter 98, and the amendment distinguishes between the components attracting 10% and 20% on the APDP accounts.