Tax and SARS knowledge base
How do I complete the SARS DA 161A plastic-bag levy account?
Which plastic bags and movements belong in a DA 161A levy account?
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Direct answer
DA 161A is the environmental levy account for plastic bags covered by the applicable tariff item and rules. The licensed manufacturer must reconcile production, receipts, stock, removals and any supported non-levy treatment for the accounting period.
Classification matters. A product being called packaging or reusable does not by itself place it outside the levy.
What this means in practice
Maintain a product master that links dimensions, material and tariff treatment to each stock code. Review new or redesigned bags before the first production run.
Reconcile production counts to raw-material usage and dispatch records, allowing only documented process losses.
Step-by-step
- Confirm the licence, premises, period and current DA 161A.
- Review every manufactured bag stock code against the levy definition.
- Record opening stock, production and receipts.
- Record removals by levy status and destination.
- Account for closing stock, approved losses and adjustments.
- Reconcile quantities to production and sales systems.
- Apply the current rate to levy-bearing removals.
- Submit the account and pay by the deadline.
Documents and records to keep
- Product specifications and tariff mapping.
- Production and raw-material records.
- Stock counts and dispatch documents.
- Exclusion or rebate support.
- DA 161A and payment evidence.
Important limits and exceptions
Do not rely only on a supplier or marketing description for classification.
Rate changes apply from their effective dates. Separate periods or removals where required.
When to get tailored advice
Get a classification opinion for new materials, composite bags, unusual dimensions or disputed reusable products.