WHAT IS IT?
Electric Filament Lamps (i.e. non energy-saving light bulbs) are subject to the payment of an Environmental Levy if manufactured in the RSA.
WHO IS IT FOR?
Environmental Levy on Electric Filament Lamps is payable by manufacturers of these products in the RSA.
WHAT STEPS MUST I TAKE?
Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in Electric Filament Lamps on which the applicable Environmental Levy has not yet been paid.