Customs

On 06 April the South African Revenue Service (SARS) announced the immediate amendment to Part 3D of Schedule No.1 to the Customs and Excise Act, 1964 “Environmental Levy on Carbon Dioxide (CO²) Emissions of Motor Vehicles” relating to an increase of R12 per g//km CO² on carbon dioxide emissions tax from R120 to R132, on new passenger vehicles with emissions exceeding 95g/km and by R16g/km CO² from R160 to R176, on new double cab vehicles with emissions exceeding 175g/km, to give effect to the Budget proposals announced by the Minister of Finance on 23 February.

132.00 per g/km CO2 emissions exceeding 95g/km

• Environmental Levy Item 151.01.09 8703.21.90 Other
• Environmental Levy Item 151.01.11 8703.22.90 Other
• Environmental Levy Item 151.01.13 8703.23.90 Other
• Environmental Levy Item 151.01.15 8703.24.90 Other
• Environmental Levy Item 151.01.21 8703.31.90 Other
• Environmental Levy Item 151.01.23 8703.32.90 Other
• Environmental Levy Item 151.01.25 8703.33.90 Other
• Environmental Levy Item 151.01.29 8703.40.90 Other
• Environmental Levy Item 151.01.31 8703.50.90 Other
• Environmental Levy Item 151.01.33 8703.60.90 Other
• Environmental Levy Item 151.01.35 8703.70.90 Other
• Environmental Levy Item 151.01.39 8703.90.90 Other

R176.00 per g/km CO2 emissions exceeding 175g/km

• Environmental Levy Item 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 R176.00 per g/km CO2 emissions 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/km
• Environmental Levy Item 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 R176.00 per g/km CO2 emissions 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/km
• 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 R176.00 per g/km CO2 emissions G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/km
• Environmental Levy Item 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 R176.00 per g/km CO2 emissions G.V.M. not exceeding 3 500 kg per chassis fitted with a cab exceeding 175g/km
• Environmental Levy Item 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 R176.00 per g/km CO2 emissions G.V.M. not exceeding 3 500 kg per chassis fitted with a cab

The notice is accessible at:

https://www.sars.gov.za/wp-content/uploads/Embargo/Tariffs/2022/LAPD-LSec-CE-TA-2022-17-Notice-R1997-GG-46203-Sch1P3D-by-an-increase-of-R12-per-gkm-CO2-6-April-2022.pdf

Story by: Riaan de Lange