Environmental & Health Levies SARS Customs & Excise form

Tyre Levy Return DA178

The environmental levy return for tyres — a per-kilogram levy on new tyres that funds recycling.

Last updated: 24 May 2026

Quick answer

DA178 — The environmental levy return for tyres — a per-kilogram levy on new tyres that funds recycling.

Download this form (PDF)160 KB · official SARS form

Official SARS form · verified current 25 May 2026 · View source on SARS ↗

Key facts

When you need itYou manufacture or import tyres.
Where to submitSubmitted to SARS.
Does customs stamp it?NO PHYSICAL STAMPNo — a periodic levy return.
Commonly confused withCan apply to tyres on imported vehicles, not just loose tyres.

Frequently asked questions

What is the DA178?

The environmental levy return for tyres — a per-kilogram levy on new tyres that funds recycling.

When and where do I lodge the DA178?

You manufacture or import tyres. Submitted to SARS.

Does customs stamp the DA178?

No — a periodic levy return.

Related forms

DA180Carbon Tax Account The carbon tax account — the environmental levy on greenhouse-gas emissions, declared by liable emitters (fuel combustio… DA161APlastic Bag Levy Account The environmental levy account for plastic shopping bags. DA179Health Promotion Levy (Sugar Tax) SA's 'sugar tax' return — the Health Promotion Levy on sugary beverages, charged on sugar content.

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This page is a plain-English guide, not legal or customs advice. Form names and procedures are verified against the official SARS "Find a Form" index at the time of publication, but requirements change — always confirm on sars.gov.za or with a registered customs broker before lodging.