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WHAT IS IT?

Motor Vehicle Carbon dioxide (CO2) Emissions above a specified threshold deemed harmful to the environment are subject to the payment of an Environmental Levy if used in the RSA. The objective of the levy is to influence the composition of South Africa’s (SA) vehicle fleet to become more energy efficient and environmentally friendly.

WHO IS IT FOR?

The Environmental Levy is payable on new motor vehicles by manufacturers of these vehicles in South Africa.

WHAT STEPS MUST I TAKE?

Relevant entities in SA must license with SARS Excise before they start to manufacture or deal in Motor Vehicles on which the Environmental Levy is applicable.  

HOW DO I SUBMIT MY CO2 ACCOUNT?

Accounts are submitted manually or on eFiling. The following process should be followed:

  • Register on eFiling;
  • Once registered, log on;
  • Click on the Request Declaration button;
  • Insert the warehouse number;
  • Click on Continue and the form will be generated.

You can also follow a manual process via your nearest Excise Branch Office.

WHAT ARE THE ACCOUNTING PERIODS FOR CO2 EMISSION LEVY ACCOUNTS?

The accounting periods for the CO2 levy accounts are quarterly:   1 January – 31 March 1 April – 30 June 1 July- 30 September 1 October – 31 December  

WHEN AND HOW SHOULD IT BE PAID?

The applicable Environmental Levy on Motor Vehicles is self-assessed by licensed manufacturers per quarterly Excise return and paid to SARS via eFiling.
Click here to see the Current Rates.

Related Documents

DA 133 – Return in respect of Spirits – External Form

DA 177 – Environmental Levy Account for Carbon Dioxide Emission Levy – External Form

DA 185.4A14 – Registration Client Type 4A14 – Registered still – External Form

DA 185.4A15 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use – External Form

DA 185.4A16 – Client Type 4A16 – Non-commercial manufacturer of sugary beverages – External Form

DA 185.4A17 – Registration Client Type 4A17 – Tobacco Leaf Dealer – External Form

DA 185.4B11 – Licensing Client Type 4B11 – Distillation of spirits by an agricultural distiller – External Form

DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep stills – External Form

DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or repair stills – External Form

DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot – External Form

DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck – External Form

DA 185.4B16 – Licensing Client Type 4B16 – Container depot – External Form

DA 185.4B8 – Licensing Client Type 4B8 – Special ad valorem manufacturing warehouse – External Form

SE-CD-02 – Environmental Levy on CO2 Emissions new Motor Vehicles Manufactured in SA – External Policy

SE-CD-03-M01 – DA 177 for Carbon Dioxide Emission Levy – Completion Manual

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