Customs Updated:
31 Jul 2017

Carbon Tax Environmental Levy - Comment due

On 11 September the South African Revenue Service (Sars) announced the draft Rule and DA forms relating to the Environmental Levy in respect of Carbon Tax imposed in terms of the Carbon Tax Act, 2019, on which comment is due by 11 October 2019.

The insertion of carbon emissions in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 ‘Ordinary Customs Duty’, and the insertion of Part 3F of Schedule No.1 to the Act, 1964 to provide for the environmental levy on carbon emissions.

The insertion of Part 6 of Schedule No.6 to the Act, 1964 ‘Rebates and Refunds of Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy’ to provide for rebates and refunds on carbon tax

The insertion of draft forms DA 185 ‘Application form - Registration/licensing of customs and excise clients’; DA 185.4B2 ‘Licensing Client Type 4B2 - Manufacturing Warehouse’; DA 180 ‘Environmental Levy Return for Carbon Tax’; DA180.01A.1 ‘Fuel combustion stationary source’; DA180.01A.2 ‘Fuel combustion non-stationary source’; DA 180.01B1 ‘Fugitive (Oil and natural gas)’; DA 180.01B2 ‘Fugitive (Coal Mining and Handling)’; DA 180.01C ‘Industrial process source’; and DA 180.02 ‘Allowances Completion notes to form DA 180 and annexures’.

Story by: Riaan de Lange