Motor Vehicle (CO2) Emissions 

WHAT IS IT?

Motor Vehicle Carbon dioxide (CO2) Emissions above a specified threshold deemed harmful to the environment are subjected to the payment of an Environmental Levy if used in the RSA. The objective of the levy is to influence the composition of South Africa's (SA) vehicle fleet to become more energy efficient and environmentally friendly.

WHO IS IT FOR?

The Environmental Levy is payable on new motor vehicles by manufacturers of these vehicles in South Africa.

WHAT STEPS MUST I TAKE?

Relevant entities in SA must license with SARS Excise before they start to manufacture or deal in Motor Vehicles on which the Environmental Levy is applicable.
 

HOW DO I SUBMIT MY CO2 ACCOUNT?

Accounts are submitted manually or on eFiling. The following process should be followed:
  • Register on eFiling;
  • Once registered, log on;
  • Click on the Request Declaration button;
  • Insert the warehouse number;
  • Click on Continue and the form will be generated
  • For more information you can access the eFiling user manual on the website.
You can also follow a manual process via your nearest Excise Branch Office.

WHAT ARE THE ACCOUNTING PERIODS FOR CO2 EMISSION LEVY ACCOUNTS?

The accounting periods for the CO2 levy accounts are quarterly:
 
1 January - 31 March
1 April - 30 June
1 July- 30 September
1 October - 31 December
 

WHEN AND HOW SHOULD IT BE PAID?

The applicable Environmental Levy on Motor Vehicles is self-assessed by licensed manufacturers per quarterly Excise return and paid to SARS.
 
Last Updated: 07/01/2016 3:03 PM     print this page
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 Top FAQs

What are the accounting periods for CO2 emission levy accounts?
The accounting periods for the CO2 levy accounts are: 1 January - 31 March ,1 April - 30 June ,1 July- 30 September , 1 October - 31 December

What is CO2?
CO2 - Carbon dioxide emmisions. It is an environmental levy on new motor vehicles manufactured or imported into South Africa.

What is the name of the CO2 emission levy account declaration?
The name of the CO2 declaration is called the DA 177.

What is the objective of the imposition of the environmental levy on CO2 emissions?
The objective of the levy is to influence the composition of South Africa's (SA) vehicle fleet to become more energy efficient and environmentally friendly.

What profile must the taxpayer register as, if they need to submit the CO2 emission levy application form?
The "Organisation" profile must be selected."