What is it?
New, used or re-treaded pneumatic tyres, the disposal of which is littering the environment, are subject to the payment of an Environmental Levy, earmarked for re-cycling, if used in the RSA.
Who is it for?
Environmental levy on tyres is payable by manufacturers thereof 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 tyres on which the applicable Environmental Levy has not yet been paid.
How do I submit my Environmental Levy return for tyres?
All licensees must be registered for eFiling as the submission and payment of accounts can only be made via 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
If clients are not able to access the eFiling service, they must contact the nearest SARS Excise Branch Office for assistance.
What are the accounting periods for Environmental Levy returns for tyres?
The accounting periods for the Environmental levy return for tyres are quarterly:
- 1 January – 31 March
- 1 April – 30 June
- 1 July- 30 September
- 1 October – 31 December
When and how it should be paid?
The applicable Environmental Levy on Tyres is self-assessed by licensed manufacturers per quarterly Excise return and paid to SARS via eFiling. Click here to see the current rates.
DA 133 – Return in respect of Spirits – External Form
DA 178 – Environmental Levy Return for Tyres – External Form
DA 185.4A14 – Registration Client Type 4A14 – Registered still – External Form
DA 185.4A15 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use – External Form
DA 185.4A16 – Client Type 4A16 – Non-commercial manufacturer of sugary beverages – External Form
DA 185.4A17 – Registration Client Type 4A17 – Tobacco Leaf Dealer – External Form
DA 185.4B11 – Licensing Client Type 4B11 – Distillation of spirits by an agricultural distiller – External Form
DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep stills – External Form
DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or repair stills – External Form
DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot – External Form
DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck – External Form
DA 185.4B16 – Licensing Client Type 4B16 – Container depot – External Form
DA 185.4B2 – Licensing Client Type 4B2 – Manufacturing warehouse – External Form
SE-EL-11 – Environmental Levy on Tyres – External Policy