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Draft Customs Act Amendments for Electricity Levy Repeal and Related Schedules

  • Draft legislation under the Customs and Excise Act, 1964 was published for public comment on 15 May 2026.
  • The proposal includes amendments to rules under sections 54F and 120 to repeal the electricity levy.
  • It also proposes schedule changes to delete the electricity generation levy from Part 3B of Schedule No. 1.
  • Part 4 of Schedule No. 6 would be amended to allow refunds of the environmental levy paid on electricity generated in the Republic.
  • Comment deadline: 29 May 2029.

Source: sars.gov.za

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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