Motor vehicle CO2 emission

WHAT IS IT?

Motor Vehicle Carbon dioxide (CO2) Emissions above a specified threshold deemed harmful to the environment are subject 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.

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 via eFiling.
Click here to see the Current Rates.