Carbon Tax Act, 2019 (Act No. 15 of 2019)RegulationsRegulations on the Allowance in respect of trade exposure in respect of carbon tax liability under section 10 of the Carbon Tax ActAnnexure A |
Annexure A
SIC Code |
Sector Name |
Trade Exposure Allowance |
210 |
Mining of coal and lignite |
10,00% |
221 |
Extraction of petroleum and natural gas |
10,00% |
230 |
Mining of gold and uranium |
10,00% |
241 |
Mining of iron ore |
10,00% |
242 |
Mining of non-ferrous metals |
10,00% |
251 |
Stone quarrying, clay and sand |
10,00% |
253 |
Mining and quarrying other non-metallic minerals |
10,00% |
301 |
Meat, fish, fruit, vegetables, oils and fats |
10,00% |
302 |
Dairy products |
4,48% |
303 |
Grain mill products |
7,37% |
304 |
Other food products |
7,59% |
305 |
Beverages |
3,46% |
306 |
Manufacture of tobacco products |
7,06% |
311 |
Textiles |
10,00% |
312 |
Other textile products |
10,00% |
313 |
Knitted, crocheted articles |
10,00% |
314 |
Wearing apparel |
10,00% |
316 |
Leather and leather products |
10,00% |
317 |
Footwear |
10,00% |
321 |
Sawmilling and planing of wood |
10,00% |
322 |
Products of wood |
6,12% |
323 |
Paper and paper products |
10,00% |
324 |
Publishing |
7,91% |
325 |
Printing, recorded media |
0,00% |
331-333 |
Coke, petroleum products and nuclear fuel |
10,00% |
334 |
Basic chemicals |
10,00% |
335 |
Other chemical products |
10,00% |
336 |
Manufacture of manmade fibre |
4,45% |
337 |
Rubber products |
10,00% |
338 |
Plastic products |
10,00% |
341 |
Glass and glass products |
10,00% |
342 |
Non-metallic mineral products |
8,26% |
351 |
Basic iron and steel products |
10,00% |
352 |
Non-ferrous metal products |
10,00% |
353 |
Casting of metals |
10,00% |
354 |
Structural metal products |
7,53% |
355 |
Other fabricated metal products |
10,00% |
356 |
General purpose machinery |
10,00% |
357 |
Special purpose machinery |
10,00% |
358 |
Household appliances |
10,00% |
359 |
Manufacturing of computing machinery |
10,00% |
361 |
Electric motors, generators, transformers |
10,00% |
362 |
Electricity distribution and control apparatus |
10,00% |
363 |
Insulated wire and cables |
10,00% |
364 |
Accumulators, primary cells and primary batteries |
10,00% |
365 |
Electric lamps and lighting equipment |
10,00% |
366 |
Other electrical equipment |
10,00% |
369 |
Electrical machinery |
10,00% |
371 |
Manufacture of electronic valves and tubes and other electric components |
10,00% |
372 |
Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy |
10,00% |
373 |
Manufacture of television and radio receivers, sound or video recording or reproducing apparatus and associated goods |
10,00% |
374 |
Professional equipment |
10,00% |
375 |
Manufacture of optical instruments and photographic equipment |
10,00% |
376 |
Manufacture of watches and clocks |
10,00% |
379 |
Radio, television and communication apparatus and professional equipment |
10,00% |
381 |
Motor vehicles |
10,00% |
382 |
Bodies for motor vehicles, trailers and semi-trailers |
10,00% |
383 |
Parts and accessories |
9,81% |
384 |
Other transport equipment |
0,00% |
385 |
Manufacture of railway and tramway locomotives and rolling stock |
10,00% |
386 |
Manufacture of aircraft and space craft |
10,00% |
387 |
Manufacture of transport equipment not elsewhere classified |
10,00% |
389 |
Motor vehicles, parts and accessories and other transport equipment |
10,00% |
391 |
Furniture |
10,00% |
411 |
Production, collection and distribution of electricity |
4,87% |
412 |
Manufacture of gas; distribution of gaseous fuels through mains |
4,87% |
413 |
Steam and hot water supply |
4,87% |
3042 |
Manufacture of sugar, including golden syrup and castor sugar |
10,00% |