Environmental & Health Levies SARS Customs & Excise form

Health Promotion Levy (Sugar Tax) DA179

SA's 'sugar tax' return — the Health Promotion Levy on sugary beverages, charged on sugar content.

Last updated: 24 May 2026

Quick answer

DA179 — SA's 'sugar tax' return — the Health Promotion Levy on sugary beverages, charged on sugar content.

Download this form (PDF)257 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 sugary beverages above the sugar threshold.
Where to submitSubmitted to SARS.
Does customs stamp it?NO PHYSICAL STAMPNo — a periodic levy return.
Commonly confused withBased on grams of sugar, not volume; an initial amount per 100ml is exempt.

Frequently asked questions

What is the DA179?

SA's 'sugar tax' return — the Health Promotion Levy on sugary beverages, charged on sugar content.

When and where do I lodge the DA179?

You manufacture or import sugary beverages above the sugar threshold. Submitted to SARS.

Does customs stamp the DA179?

No — a periodic levy return.

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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.