Environmental & Health Levies SARS Customs & Excise form

Carbon Tax Account DA180

The carbon tax account — the environmental levy on greenhouse-gas emissions, declared by liable emitters (fuel combustion, industrial process, fugitive emissions).

Last updated: 24 May 2026

Quick answer

DA180 — The carbon tax account — the environmental levy on greenhouse-gas emissions, declared by liable emitters (fuel combustion, industrial process, fugitive emissions).

Download this form (PDF)234 KB · official SARS form

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

Key facts

When you need itYour operations emit greenhouse gases above the threshold.
Where to submitSubmitted to SARS on the carbon-tax cycle, with detailed annexures (DA180.01A etc.).
Does customs stamp it?NO PHYSICAL STAMPNo — a periodic levy account assessed electronically.
Commonly confused withAdministered by SARS, even though carbon policy sits with other departments.

Frequently asked questions

What is the DA180?

The carbon tax account — the environmental levy on greenhouse-gas emissions, declared by liable emitters (fuel combustion, industrial process, fugitive emissions).

When and where do I lodge the DA180?

Your operations emit greenhouse gases above the threshold. Submitted to SARS on the carbon-tax cycle, with detailed annexures (DA180.01A etc.).

Does customs stamp the DA180?

No — a periodic levy account assessed electronically.

Related forms

DA178Tyre Levy Return The environmental levy return for tyres — a per-kilogram levy on new tyres that funds recycling. 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.