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9.4.1 Customs duty

Customs duty is levied on imported goods. The Customs division provides the interface between the domestic and broader global economy, and has a key role to play in facilitating legal trade and in protecting the economy and society by clamping down on illegal and unfair trade practices.

This duty, if expressed as a percentage (ad valorem), is always calculated as a percentage of the value of the goods. However, in the case of certain agricultural products the duty is expressed as a specific rate, for example, cents per kilogram, cents per litre, etc based on the volume of the goods.

9.4.2 Excise duty and excise levy

Excise duty, fuel levy and environmental levy are forms of indirect taxation used by government to primarily contribute to the fiscus, but also in certain instances to influence consumer behaviour. The total collection for these duties and levies currently amounts to approximately 10% of all SARS revenue.

Liability for the payment of excise duty is based on consumption of excisable products within the local country borders and the SACU. Relief from this liability to pay excise duty, in the form of a full rebate, is therefore granted when excisable products are exported to countries beyond the borders of SACU.

As it is not the intention of the legislator to tax the manufacture of local products unnecessarily, relief (in the form of full or partial rebates) is also granted when excisable products are used in the manufacture of other non-excisable products and for the industrial use of these excisable products, for example, spirits used in the manufacture of medicines, paints, adhesives, etc and petroleum products used for farming, fishing and forestry purposes.

During the 2002/2003 financial year, a “Duty at Source” (DAS) assessment and accounting system for excisable products was implemented in SACU. This system provides for the assessing of specific excise duties and accounting for excisable products (excluding wine) “at source”; that is, as near as possible to the manufacturing point. This system reduces the cost of compliance for clients and the cost of collection and risk to revenue for SARS whilst maintaining cash neutrality (in relation to the previous assessment system) for both industry and SARS.

Excise duty, fuel, Road Accident Fund (RAF) and environmental levies, are levied on certain locally-manufactured goods.

A specific customs duty (provided in Part 2A of Schedule 1), equal to the rate of the duty on locally-manufactured goods, is levied on imported goods of the same class or kind. This specific customs duty is payable in addition to the ordinary customs duty payable under Part 1 of Schedule 1 to the Customs and Excise Act, 1964.

9.4.3 Environmental levy

An environmental levy is collected on specific products and used for the clean-up and protection of the environment.

(a) Plastic bags (Part 3A of Schedule 1 to the Customs and Excise Act, 1964)

A levy is charged on certain plastic carrier bags and flat bags (bags generally regarded as “grocery bags” or “shopping bags”).

Local manufacturers of such bags must license their premises as manufacturing warehouses with their local Controller of Customs and Excise at a SARS Branch Office and submit quarterly excise accounts to such Controller.

Payment of this levy is additional to any customs or excise duty payable in terms of Part 1 or Part 2 of Schedule 1. On 1 April 2013 this levy was increased from 4 cents per bag to 6 cents per bag.

Exclusion: Plastic bags used for immediate wrapping or packaging, refuse bags and refuse bin liners are excluded from paying this levy.

(b) Electricity generated in the South Africa (Part 3B of Schedule 1 to the Customs and Excise Act, 1964)

Electricity generated at an electricity generation plant is liable to a levy calculated on the quantity generated at the time such generation of electricity takes place and any losses incurred subsequent to the electricity generation process or electricity exported shall not be deducted or set off from the total quantity of electricity accounted for on a monthly environmental levy account.

Electricity must be generated in a licensed customs and manufacturing warehouse in accordance with the provisions of Chapter VA and the rules to the Customs and Excise Act, 1964.

Electricity generated under certain circumstances as outlined in Note 2 in Schedule 1 Part 3B to the Customs and Excise Act, 1964 will not be liable for this levy.

On 1 July 2012 the levy was increased from 2,5 cent per kWh to 3,5 cents per kWh.

(c) Electric filament lamps (Part 3C of Schedule 1 to the Customs and Excise Act, 1964)

A levy is charged on electric filament lamps to promote energy efficiency and to reduce the demand on electricity.

This levy is additional to any customs or excise duty payable in terms of Part 1 or Part 2 of Schedule 1 to the Customs and Excise Act, 1964 and was increased from R3 per lamp to R4 per lamp on 1 April 2013.

(d) Carbon dioxide (CO2) vehicle emissions levy

A CO2 emissions levy is charged on new passenger motor vehicles and double-cab

vehicles. The main objective of this tax is to influence the composition of South Africa’s vehicle fleet to become more energy-efficient and environmentally-friendly.

The emissions levy is in addition to the current ad valorem luxury tax on new vehicles. The levy is based on certification provided by the vehicle manufacturer, or in the absence thereof according to the set methods of calculation as described in Note 5 in Schedule 1 Part 3D to the Customs and Excise Act, 1964.

In the case of passenger vehicles the rate of the levy is R75 per g/km on emissions exceeding the threshold of 120g/km and in the case of double-cab vehicles the rate of the levy is R100 per g/km on emissions exceeding the threshold at 175g/km. On 1 April 2013 the levy increased to R90 per g/km and R125 per g/km respectively. The tax is included in the price of the vehicle before calculating the VAT payable on the sale of the vehicle.

Example: If the certified CO2 emissions of a new vehicle (transport of persons) bought on

1 June 2013 are 140 g/km, the tax payable will be calculated as follows: (140 g/km – 120 g/km) × R90

= 20g/km × R90 = R1 800

In this example, R1 800 will be added to the price of the vehicle before calculating the VAT inclusive price.

Note: Guides on environmental levy (such as on emissions tax and plastic bags) are available on the SARS website.

9.4.4 Anti-dumping, countervailing and safeguard duties on imported goods

Anti-dumping, countervailing and safeguard duties are trade remedies used to protect local industries against goods imported at dumped prices, subsidised imports or disruptive competition.

These are additional duties levied on goods imported from a supplier or originating in a country as specified in legislation, and which is dumped (per definition) in South Africa.