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Legal Counsel – Secondary Legislation – Tariff Amendments 2023

Legal Counsel – Secondary Legislation – Tariff Amendments 2023

5 April 2023 – 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, to provide for an increase in the rate of carbon emissions tax from R144 to R159 per tonne of carbon dioxide equivalent (with retrospective effect from 1 January 2023);
  • Part 2A of Schedule No. 1, to provide for an excise rate of duty of R2.90/ml on nicotine and nicotine-substitute solutions as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023 (with effect from 1 June 2023); and
  • Part 1E of Schedule No. 6, as a consequence to the amendment of Part 2A of Schedule No. 1, as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023 (with effect from 1 June 2023).

Publication details will be made available later

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