26 March 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:
Schedule No. 1 to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA)
- With retrospective effect from 1 September 2025 up to and including 31 December 2025
- With retrospective effect from 1 January 2026
Schedule No. 1 to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SACUM-UK EPA)
- With retrospective effect from 1 September 2025 up to and including 31 December 2025
- With retrospective effect from 1 January 2026
Budget proposals
- With retrospective effect from 1 January 2026
- Part 3F of Schedule No. 1, by an increase of R72 per tonne in the rate of environmental levy on carbon dioxide equivalent from R236 to R308 per tonne to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026
- With effect from 1 April 2026
- Part 5A of Schedule No. 1, to provide for:
- an increase of 9c/li in the rate of the general fuel levy from 401c/li to 410c/li on petrol and an increase of 8c/li from 385c/li to 393c/li on diesel;
- the substitution to Note 8; and
- an increase of 5c/li in the carbon fuel levy from 14c/li to 19c/li for petrol and an increase of 6c/li from 17c/li to 23c/li for diesel, respectively,
- Part 5A of Schedule No. 1, to provide for:
in order to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026
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- Part 5B of Schedule No. 1, by an increase of 7c/li in the RAF levy from 218c/li to 225c/li on both petrol and diesel, to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026
- Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy and RAF levy as announced by the Minister of Finance in his budget speech of 25 February 2026; the diesel refund provisions are adjusted accordingly
Publication details will be made available later
