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Schedules 1 and 6 to Customs and Excise Act Amended

March 30, 2020

South African Revenue Service

The South African Revenue Service has published a raft of notices amending Schedule 1 and 6 to the Customs and Excise Act.

The amendments, published in Government Gazette 43156, apply from 1 April 2020.


• Notice 405 – Amendment to Part 3A of Schedule No. 1, by an increase of 13c/bag in the rate of environmental levy on plastic bags from 12c/bag to 25c/bag, to give effect to 2020 Budget proposals;
• Notice 406 – Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy from 361c/li to 377c/li and 347c/li to 363c/li on petrol and diesel respectively, to give effect to 2020 budget proposals;
• Notice 407 – Amendment to Part 5B of Schedule No. 1, by an increase of 9c/li in the RAF levy from 198c/li to 207c/li on both petrol and diesel to give effect to 2020 budget proposals;
• Notice 408 – Amendment to Part 3D of Schedule No. 1, by an increase in emissions tax on passenger vehicles from R110 to R120 for every gram of CO2 emission per kilometer and, in the case of double cabs, from R150 to R160 for every gram of CO2 emission per kilometer in excess of 175g CO2/km. The threshold on passenger vehicles is also adjusted from 120g CO2/km to 95g CO2/km to give effect to 2020 budget proposals;
• Notice 409 – Amendment to Part 3C of Schedule No. 1, by an increase of R2/lamp in the rate of environmental levy on incandescent light bulbs from R8.00 to R10.00 per lamp, to give effect to 2020 budget proposals;
• Notice 410 – Amendment to Part 3 of Schedule No. 6, as a consequence to the increase in the fuel and RAF levy, as announced by the finance minister in the budget speech of 26 February 2020, the diesel refund provisions are adjusted accordingly;
• Notice 411 – Amendment to Part 1D of Schedule No. 6.

Meanwhile, in Gazette 43153, national treasury has re-confirmed that the deadline for comment on the Draft Municipal Fiscal Powers and Functions Amendment Bill has been extended until 30 April 2020.

The draft bill, designed to regulate the power of municipalities to levy development charges, was published for comment in January 2020.

An earlier extension notice was published in Gazette 43099.