27 March 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:
With effect from 1 April 2024:
- Part 3A of Schedule No. 1, by an increase of 4c/bag in the rate of environmental levy on plastic bags from 28c/bag to 32c/bag to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024
- Part 3C of Schedule No. 1, by an increase of R5/lamp in the rate of environmental levy on electric filament lamps from R15/lamp to R20/lamp to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024
- Part 3D of Schedule No. 1, by an increase of R14 per g/km CO2 in the rate of motor vehicle carbon dioxide emissions levy from R132 to R146 on new passenger vehicles on emissions exceeding 95g/km and, by R19 per g/km CO2 from R176 and R195 on new double cab vehicles on emissions exceeding 175g/km, respectively to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024
With retrospective effect from 1 January 2024:
- Part 3F of Schedule No. 1, by an increase of R31 per tonne in the rate of environmental levy on carbon dioxide equivalent from R159 to R190 per tonne to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024
- Part 5A of Schedule No. 1, by the substitution of Notes 7(a)(vi) and b(vi) in order to change the density factors for the calculation of the carbon fuel levy from 0.75 to 0.7405 kilogram per litre for petrol and from 0.0845 to 0.8255 kilogram per litre for diesel to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024
With effect from 3 April 2024:
- Part 5A of Schedule No. 1, by substitution to Note 8 as well the increase of 1c in the carbon fuel levy from 10c/li to 11c/li for petrol and from 11c/li to 14c/li for diesel, respectively to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024
Publication details will be made available later
