- Amendment of the following Schedules to the Customs and Excise Act, No 91 of 1964 (Act), as a consequence of the publication of the environmental levy on imported and locally manufactured tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016 (with effect from 1 Feb 2017):
- Part 1 of Schedule No. 1;
- Part 3E of Schedule No. 1;
- Part 1 of Schedule No. 3;
- Part 5 of Schedule No. 4;
- Part 4 of Schedule No. 6; and
- Schedule No. 8.
The levy is R2.30/kg net.
- Amendment to Rule 54F to the Act to provide for the environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016 (with effect from1 Feb 2017).
- Amendment of Part 3D of Schedule No. 1 to include hybrid vehicles under the environmental levy on carbon dioxide (CO2) emissions of motor vehicles (with effect from 27 Jan 2017).
