14 September 2021 – Invitation to Excise Environmental Levies and Taxes Webinar
All Traders and Travellers are invited to join a live webinar to discuss the latest on Excise Environmental Levies and Taxes. It is one of the South African government’s objectives to preserve the environment, reduce pollution and to give effect to certain international treaties on climate change and pollution. SARS has therefore introduced certain environmental levies which are administered through the Customs and Excise Act 91 of 1964 (the Act). Chapter VA of the Act with its related Rules is dedicated to the administration of the environmental levies, including the Carbon Tax Act which came into effect on 01 June 2019.
The details of the event are as follows:
Theme: Excise Environmental Levy and Taxes
Date: Thursday, 16 September 2021
Platform: YouTube on https://youtu.be/ML98HG9xB9g
For more information, see the presentation here that will be delivered during the webinar.
If you have questions on environmental levies and taxes, please email [email protected].
- 18 August 2021 – FAQs for Tax Relief on Excise Duty
- 18 February 2021 – Excise Duty/Levy submission and payment dates for 2021 and 2022
- 25 January 2021 – Return and Submission of HTML5 forms via eFiling – External Manual
- 24 January 2020 – Excise Duty/Levy submission and payment dates for 2020 and 2021
WHAT IS IT?
Excise duties and levies are imposed mostly on high-volume daily consumable products (e.g. petroleum and alcohol and tobacco products) as well as certain non-essential or luxury items (e.g. electronic equipment and cosmetics). The primary function of these duties and levies is to ensure a constant stream of revenue for the State, with a secondary function of discouraging consumption of certain harmful products; i.e. harmful to human health or to the environment. The revenue generated by these duties and levies amount to approximately ten per cent of the total revenue received by SARS.
WHO IS IT FOR?
Excise Duties are payable by manufacturers of the following products and are levied throughout the Southern African Customs Union (SACU), consisting of the Republic of South Africa, the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia and the Kingdom of Swaziland:
- Ad Valorem Products
- Alcohol Products
- Petroleum Products
- Tobacco Products
Excise Levies/tax are/may be levied separately and uniquely on different products by each individual SACU member state; in South Africa currently on the following products:
- Air Passenger Tax
- Diamond Export Levy
- Environmental Levy Products
- Fuel Levy and Road Accident Fund (RAF) Levy on Petroleum Products
- Health Promotion Levy on Sugary Beverages
- International Oil Pollution Compensation Fund Levy (IOPCF)
In addition to duties and levies, we also have the Diesel Refund System for qualifying entities.
WHAT STEPS MUST I TAKE?
Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in any of these products on which the applicable Excise Duty and / or Levy has not yet been paid. There are 14 Excise offices around the country. To see the list of offices and contact details, click here.
WHEN AND HOW SHOULD IT BE PAID?
These duties and levies are self-assessed by the client per periodic Excise return and, depending on the product, paid to SARS on either a monthly or quarterly basis. To view the Excise Duty/Levy submission and dates for 2021/2022, click here.
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