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Legal Counsel – Secondary Legislation – Tariff Amendments 2022

Legal Counsel – Secondary Legislation – Tariff Amendments 2022

13 April 2022 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 3F of Schedule No. 1, by an increase of 7.5 per cent in the rate of environmental levy on carbon dioxide equivalent from R134 to R144 per tonne, to give effect to the Budget proposals announced by the Minister of Finance on 23 February 2022 (with retrospective effect from 1 January 2022);
  • Part 5A of Schedule No. 1, by the increase of R1.50 per litre of the general fuel levy for petrol from R2.35/l to R3.85/l and for diesel from R2.20/l to R3.70/l, as announced by the Minister of Finance on 31 March 2022 (with effect from 1 June  2022 ); and
  • Part 3 of Schedule No. 6, as a consequence to the increase in the general fuel levy, as announced by the Minister of Finance on 31 March 2022; the diesel refund provisions are adjusted accordingly (with effect from 1 June 2022).

Publication details will be made available later

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