Month: March 2024

Section A. Licensee particulars:

Warehouse number

The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)

Excise Client Code

The Excise code issued to the licensee (e.g. 22684003)

Licensee

The official business entity name of the licensee as registered with the Registrar of Companies

Company name

The official company name of the licensee as registered with the Registrar of Companies

Physical Address

The street address of the licensed business entity

Postal code

The postal area code of the licensed business entity

Accounting Period

The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.

Declaration of Emission Equivalent

Indicate the relevant methodology of declaration by marking the relevant tick box for ‘Section 4(1) and/or ‘Section 4(2) of the Carbon Tax Act, 2019’ with an X.

Section 4(1) of the Carbon Tax Act, 2019, relates to an emissions determination methodology approved by the Department of Forestry, Fisheries and the Environment, (DFFE) for Tier 3 reporting in terms of the National Greenhouse Gas Emission Reporting Regulations under the National Environmental Management: Air Quality Act, 2004. If the ‘Section 4(1)’ methodology is used for the declaration, then the DA 180 and DA 180.02 annexure must be completed.

Section 4(2) of the Carbon Tax Act, 2019, relates to an emissions determination methodology for Tier 1 or Tier 2 reporting in terms of the National Greenhouse Gas Emission Reporting Regulations under the National Environmental Management: Air Quality Act, 2004. If the ‘Section 4(2)’ methodology is used for the declaration, then the DA 180 and relevant DA 180.01 and DA 180.02 annexures must be completed.

B.1 If Section 4(1) is applicable

If section 4(1) is ticked, insert the DFFE reported emissions figures in the relevant fields for ‘Fuel Combustion’, ‘Fugitive’ and/or ‘Industrial process’ emissions according to the corresponding IPCC codes. Note that these fields may have been pre-populated with the DFFE reported emissions figures. Licensees who disagree with the pre-populated DFFE reported emissions figures may overwrite these figures but will be required to substantiate their alternative emissions declarations.

B.2 If Section 4(2) is applicable

If section 4(2) is ticked, indicate the ‘Types of Emissions’ by marking the appropriate tick box(es) with an X, to obtain the relevant DA 180.01 annexure(s) and declare the emissions in the relevant fields for ‘Fuel Combustion’ (Stationary), ‘Fuel Combustion’ (Non-Stationary), ‘Fugitive’ (Oil & Natural Gas), ‘Fugitive’ (Coal Mining & Handling), and/or Industrial Process according to the corresponding IPCC codes. 

B.3 Calculation of Net Emissions Equivalent

{[(E – S) x (1 – C)] – [D x (1 – M)]} + {P x (1 – J)} + {F x (1 – K)} = Net Emission Equivalent (X) –

‘‘X’’ represents the amount to be determined that must not be less than zero.

‘‘E’’ represents the number in respect of the fuel combustion related greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(2)(a).

‘‘S’’ represents the number in respect of greenhouse gas emissions, expressed in terms of carbon dioxide equivalent that were sequestrated in respect of that tax period as verified and certified by the DFFE.

‘‘C’’ represents a number equal to the sum of the percentages of allowances determined under sections 7, 10, 11, 12, and 13 in respect of that tax period subject to section 14.

‘‘D’’ represents the number in respect of the petrol and diesel related greenhouse gas emissions of that taxpayer in respect of that tax period expressed as a carbon dioxide equivalent, determined in terms of section 4(2)(a).

‘‘M’’ represents a number equal to the sum of the percentages of the allowances determined under sections 7, 12 and 13 in respect of that tax period, subject to section 14.

‘‘P’’ represents the number in respect of the industrial process related greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(2)(c).

‘‘J’’ represents a number equal to the sum of the percentages of the allowances determined under sections 7, 8, 10, 11, 12 and 13 in respect of that tax period, subject to section 14.

‘‘F’’ represents the number in respect of the fugitive greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(2)(b).

‘‘K’’ represents the sum of the percentages of the allowances determined in terms of sections 7, 9, 10, 11, 12 and 13 in respect of that tax period, subject to section 14.

Provided that where the number in respect of the determination of the expression ‘‘(E-S)’’ in the formula is less than zero, that number must be deemed to be zero.

Note: For the purposes of this section ‘‘sequestrate’’ means the process of storing a greenhouse gas or increasing the carbon content of a carbon reservoir other than the atmosphere.

Section C. Determination of Environmental Levy payable

C.1 Calculation of Gross Levy Payable

Total NET Emission Equivalent multiplied by the rate of environmental levy to determine the Gross Levy Payable.

C.2 Calculation of Net Levy Payable:

The Net Levy Payable is calculated by the adjustment of the Gross Levy Payable, where applicable, in respect of either the generation of electricity from fossil fuels or the production of petrol by a petroleum refinery during the tax period.

In the case of the generation of electricity from fossil fuels, please use the formula X = A – B – C in which –

‘‘X’’ represents the amount to be determined that must not be less than zero;

‘‘A’’ represents the amount of the Gross Levy Payable in respect of a tax period;

“B” represents an amount equal to the quantity of renewable electricity (kWh) purchased under a power purchase agreement multiplied by the renewable energy premium determined by the Minister by notice in the Gazette in respect of a tax period, until 31 December 2025; and

‘‘C’’ represents the total amount of the environmental levy in respect of electricity generated in the Republic contemplated in Section B of Part 3 of Schedule 1 to the Customs and Excise Act, 1964 (Act No. 91 of 1964), and paid by the company during the tax period.  This deduction is effective until 31 December 2025.

In the case of the production of petrol by a petroleum refinery, please use the formula X = A – (B x P) in which –

‘’X’’ represents the amount to be determined that must not be less than zero,

‘‘A’’ represents the amount of the Gross Levy Payable in respect of a tax period,

‘’B’’ represents an amount of 0.56 cents per litre (amount is subject to change as per the Ministerial of budget announcements); and

‘’P’’ represents the total volume of petrol produced expressed in litres.

C.3 Calculation of Total Amount Payable

Net levy payable

Gross Levy Payable adjusted, where applicable, in respect of either the generation of electricity from fossil fuels or the production of petrol by a petroleum refinery during the tax period.

Less Overpaid on previous period

If an amount was overpaid on a previous account, the amount must be deducted from the ‘Total Amount Payable’.

Plus Underpaid on previous period

If an amount was underpaid on a previous account, the amount must be added to the ‘Total Amount Payable’.

Note: An under–payment and/or under-declaration must be corrected as soon as it is detected. You should not wait for the next account submission. This is necessary to limit the payable interest on the outstanding amount due. Ensure you contact the relevant SARS – Excise branch office for guidance and assistance herein. The same applies to an over-declaration or over-payment.

Declaration Box

The licensee or his duly appointed, by proxy, public officer must complete their personal particulars and signature with date of completion of the DA 180 account.

Section A. Licensee particulars:

Warehouse number

The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)

Excise Client Code

The Excise code issued to the licensee (e.g. 22684003)

Licensee

The official business entity name of the licensee as registered with the Registrar of Companies

Company name

The official company name of the licensee as registered with the Registrar of Companies

Physical Address

The street address of the licensed business entity

Postal code

The postal area code of the licensed business entity

Accounting Period

The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.

B.1 – Emissions factor

The greenhouse gas (GHG) emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: X = {(C x 1) + (M x 23) + (N x 296)} x D / Y = X in which formula –

“X” represents the number to be determined.

“C” represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “CO₂ (KGCO₂/TJ)” of that table.

“M” represents the methane emissions of a fuel type determined by matching the fuel type listed in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “CH₄ (KGCH₄/TJ)” of that table.

“N” represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type listed in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “N₂O (KGN₂O/TJ)” of that table.

“Y” represents the number 1000.

“D” represents the default net calorific value (Terra Joule per tonne) of a fuel type determined by matching the fuel type listed in the column listed in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “DEFAULT NETT CALORIFIC VALUE (TJ/TONNE)” of that table.

Use the prescribed Schedule for Carbon Tax Fuel Combustion Emission factors – Stationary to calculate the Emission factor in Carbon Dioxide equivalent per tonne.

B.2 – Emissions equivalent

A number constituted by the sum of the respective numbers determined for each type of fuel in respect of which a GHG is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula: E = (A x B) in which formula –

E” represents the number to be determined.

“A” represents the mass of any one type of the fuel expressed in tonne that is the source of the greenhouse gas emission, other than any fuel utilised for the purpose of international aviation and maritime transport.

“B” represents the GHG emission factor in carbon dioxide equivalent per tonne that must be determined in accordance with the formula.

Use the Total of A (mass in tonne) multiplied by total of B (Emission factor) to calculate the Emission Equivalent.

For the conversion of volume to mass, use the appropriate density conversion factor provided in DEFF’s Technical Guidelines for Monitoring, Reporting and Verification of Greenhouse Gas Emissions by Industry available at

https://www.environment.gov.za/legislation/guidelines

B.3 – Table of emissions equivalent

Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019

Section C

The Emissions Equivalent figures as reflected in this DA 180.01A.1 represented by “E” as above must be carried forward to the DA 180 (front-page) section B.2 to be inserted in the ‘Fuel Combustion’ (Stationary) fields according to the corresponding IPCC codes.

Section A. Licensee particulars:

Warehouse number

The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)

Excise Client Code

The Excise code issued to the licensee (e.g. 22684003)

Licensee

The official business entity name of the licensee as registered with the Registrar of Companies

Company name

The official company name of the licensee as registered with the Registrar of Companies

Physical Address

The street address of the licensed business entity

Postal code

The postal area code of the licensed business entity

Accounting Period

The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.

B.1 – Emissions factor

The GHG emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: X = {(C x 1) + (M x 23) + (N x 296)} x D/Y = X in which formula –

“X” represents the number to be determined.

“C” represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “CO₂ (KGCO₂/TJ)” of that table.

“M” represents the methane emissions of a fuel type determined by matching the fuel type listed in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “CH₄ (KGCH₄/TJ)” of that table.

“N” represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type listed in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “N₂O (KGN₂O/TJ)” of that table.

“Y” represents the number 1000.

“D” represents the default net calorific value (Terra Joule per tonne) of a fuel type determined by matching the fuel type listed in the column listed in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “DEFAULT NETT CALORIFIC VALUE (TJ/TONNE)” of that table.

Use the prescribed Schedule for Carbon Tax Fuel Combustion Emission factors – Non-Stationary to calculate the Emission factor in Carbon Dioxide equivalent per tonne.

B.2 – Emissions equivalent

A number constituted by the sum of the respective numbers determined for each type of fuel in respect of which a GHG is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula: E = (A x B) in which formula –

“E” represents the number to be determined.

“A” represents the mass of any one type of the fuel expressed in tonne that is the source of the GHG emission, other than any fuel utilised for the purpose of international aviation and maritime transport.

“B” represents the GHG emission factor in carbon dioxide equivalent per tonne that must be determined in accordance with the formula.

Use the Total of A (mass in tonne) multiplied by the total of B (Emission factor) to calculate the Emission Equivalent.

For the conversion of volume to mass, use the appropriate density conversion factor provided in DEFF’s Technical Guidelines for Monitoring, Reporting and Verification of Greenhouse Gas Emissions by Industry available at https://www.environment.gov.za/legislation/guidelines

B.3 – Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019.

Section C

The Emissions Equivalent figures as reflected in this DA 180.01A.2 represented by “E” as above must be carried forward to the DA 180 (front-page) section B.2 to be inserted in the ‘Fuel Combustion’ (Non-Stationary) fields according to the corresponding IPCC codes.

Section A. Licensee particulars:

Warehouse number

The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)

Excise Client Code

The Excise code issued to the licensee (e.g. 22684003)

Licensee

The official business entity name of the licensee as registered with the Registrar of Companies

Company name

The official company name of the licensee as registered with the Registrar of Companies

Physical Address

The street address of the licensed business entity

Postal code

The postal area code of the licensed business entity

Accounting Period

The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.

B.1 – Emissions factor

The GHG emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: {(C x 1) + (M x 23) + (N x 296)} x Y = X in which formula –

“X” represents the number to be determined.

“C” represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column “fuel type” in Table 2 of Schedule 1 with the number in the corresponding line of the column “CO₂” of that table.

“M” represents the methane emissions of a fuel type determined by matching the fuel type list in the column “fuel type” in Table 2 of Schedule 1 with the number in the corresponding line of the column “CH₄” of that table.

“N” represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type list in the column “fuel type” in Table 1 of Schedule 1 with the number in the corresponding line of the column “N₂O” of that table.

“Y” represents the number 1000.

Use the prescribed Schedule for Carbon Tax Fugitive Emission Factors to calculate the Emission factor in Carbon Dioxide equivalent per tonne (X

B.2 – Emissions equivalent

A number constituted by the sum of respective numbers determined for each type of commodity, fuel or technology in respect of which the GHG is emitted in respect of a tax period which respective numbers must be determined in accordance with the formula: F = (N x Q) in which formula –

“F” represents the number to be determined.

“N” represents the mass expressed in tonne in the case of solid fuels or volume of each type of fuel expressed in cubic metres in the case of fuels other than solid fuels, in respect of the greenhouse gas emissions.

“Q” represents the GHG emission factor in carbon dioxide equivalent per tonne or cubic metres that must be determined in accordance with the formula.

Use the Total of N (mass in tonne) multiplied by total of X (Emission factor) to calculate the Emission Equivalent F.

Note: For the conversion of volume to mass, use the appropriate density conversion factor provided in DEFF’s Technical Guidelines for Monitoring, Reporting and Verification of GHG Emissions by Industry available at https://www.environment.gov.za/legislation/guidelines.

B.3 – Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019.

Section C

The Emissions Equivalent figures as reflected in this DA 180.01B.1 represented by “F” as above must be carried forward to the DA 180 (front-page) section B.2 to be inserted in the ‘Fugitive’ (Oil and Natural Gas) fields according to the corresponding IPCC codes.

Section A. Licensee particulars:

Warehouse number

The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)

Excise Client Code

The Excise code issued to the licensee (e.g. 22684003)

Licensee

The official business entity name of the licensee as registered with the Registrar of Companies

Company name

The official company name of the licensee as registered with the Registrar of Companies

Physical Address

The street address of the licensed business entity

Postal code

The postal area code of the licensed business entity

Accounting Period

The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.

B.1. – Emissions factor

The greenhouse gas emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula:{(M x D x 23) x Y = X in which formula –

X” represents the number to be determined.

“M” represents the methane emissions of a fuel type determined by matching the fuel type list in the column “fuel type” in Table 2 of Schedule 1 with the number in the corresponding line of the column “CH₄” of that table.

“D” represents the density factor for coal mining and handling methane emissions.

“Y” represents the number 1000.

Use the prescribed Schedule for Carbon Tax Fugitive Emission Factors to calculate the Emission factor in Carbon Dioxide equivalent per tonne (X)

B.2 – Emissions equivalent

A number constituted by the sum of respective numbers determined for each type of commodity, fuel or technology in respect of which the GHG is emitted in respect of a tax period which respective numbers must be determined in accordance with the formula: F = (N x Q) in which formula:

“F” represents the number to be determined.

“N” represents the mass expressed in tonne in the case of solid fuels or volume of each type of fuel expressed in cubic metres in the case of fuels other than solid fuels, in respect of the GHG emissions.

“Q” represents the GHG emission factor in carbon dioxide equivalent per tonne or cubic metres that must be determined in accordance with the formula.

Use the Total of N (mass in tonne) multiplied by total of X (Emission factor) to calculate the Emission Equivalent F.

Note: For the conversion of volume to mass, use the appropriate density conversion factor provided in DEFF’s Technical Guidelines for Monitoring, Reporting and Verification of GHG Emissions by Industry available at https://www.environment.gov.za/legislation/guidelines.

B.3 – Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019.

Section C

The Emissions Equivalent figures as reflected in this DA180.01B.2 represented by “F” as above must be carried forward to the DA 180 (front-page) section B.2 to be inserted in the ‘Fugitive’ (Coal Mining and Handling) fields according to the corresponding IPCC codes.

Section A. Licensee particulars:

Warehouse number

The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)

Excise Client Code

The Excise code issued to the licensee (e.g. 22684003)

Licensee

The official business entity name of the licensee as registered with the Registrar of Companies

Company name

The official company name of the licensee as registered with the Registrar of Companies

Physical Address

The street address of the licensed business entity

Postal code

The postal area code of the licensed business entity

Accounting Period

The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.

B.1 – Emissions factor

The greenhouse gas emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: {(C x 1) + (M x 23) + (N x 296) + (H x 11 900) + (T x 5 700) + (S x 22 200)} = X in which formula –

“C” represents the carbon dioxide emissions of a raw material or product determined by matching the fuel type listed in the column “SOURCE CATEGORY ACTIVITY/RAW MATERIAL/PRODUCT” in Table 3 of Schedule 1 with the number in the corresponding line of the column “tonne CO₂/tonne product” of that table.

“M” represents the methane emissions of a raw material or product determined by matching the fuel type listed in the column “SOURCE CATEGORY ACTIVITY/RAW MATERIAL/PRODUCT” in Table 3 of Schedule 1 with the number in the corresponding line of the column “tonne CH₄/tonne product” of that table.

“N” represents the Nitrous Oxide emissions of a raw material or product determined by matching the fuel type listed in the column “SOURCE CATEGORY ACTIVITY/RAW MATERIAL/PRODUCT” in Table 3 of Schedule 1 with the number in the corresponding line of the column “tonne N₂O tonne product” of that table.

“H” represents the Hexafluoroethane (C2F6) emissions of a raw material or product determined by matching the fuel type listed in the column “SOURCE CATEGORY ACTIVITY/RAW MATERIAL/PRODUCT” in Table 3 of Schedule 1 with the number in the corresponding line of the column “tonne C2F6/tonne product” of that table.

“T” represents the carbon tetrafluoride (CF4) emissions of a raw material or product determined by matching the fuel type listed in the column “SOURCE CATEGORY ACTIVITY/RAW MATERIAL/PRODUCT” in Table 3 of Schedule 1 with the number in the corresponding line of the column “tonne CF4/tonne product” of that table.

“S” represents the Sulphur hexafluoride (SF6) emissions of a raw material or product determined by matching the fuel type listed in the column “SOURCE CATEGORY ACTIVITY/RAW MATERIAL/PRODUCT” in Table 3 of Schedule 1 with the number in the corresponding line of the column “tonne SF6/tonne product” of that table.

Use the prescribed Schedule for Carbon Tax Industrial Process Factors to calculate the Emission factor in Carbon Dioxide equivalent per tonne (X)

B.2 Emissions equivalent

In respect of a tax period that is a number constituted by the sum of the respective numbers determined for each type of commodity, fuel or technology in respect of which the GHG is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula: (G x H) = P in which formula –

“P” represents the amount to be determined that must not be less than zero.

“G” represents the mass of each raw material used or product produced expressed in tonne in respect of which greenhouse gas is emitted in respect of that tax period.

“H” represents the GHG emission factor in carbon dioxide emissions equivalent per tonne for each raw material used or product produced that must be determined in accordance with the formula.

Use the Total of G (mass in tonne) multiplied by total of X (Emission factor) to calculate the Emissions Equivalent

Note: For the conversion of volume to mass, use the appropriate density conversion factor provided in the DEFF’s Technical Guidelines for Monitoring, Reporting and Verification of GHG Emissions by Industry available at https://www.environment.gov.za/legislation/guidelines

B.3 – Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019.

Section C

The Emissions Equivalent figures as reflected in this DA 180.01C represented by “P” as above must be carried forward to the DA 180 (front-page) section B.2 to be inserted in the Industrial Process fields according to the corresponding IPCC codes.

Section A. Licensee particulars:

Warehouse number

The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)

Excise Client Code

The Excise code issued to the licensee (e.g. 22684003)

Licensee

The official business entity name of the licensee as registered with the Registrar of Companies

Company name

The official company name of the licensee as registered with the Registrar of Companies

Physical Address

The street address of the licensed business entity

Postal code

The postal area code of the licensed business entity

Accounting Period

The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.

Section B. Calculation of Allowances

B.1 – Performance allowance formula for column 692.05:

(A/B – C) x D = Z, in which formula –

“Z” represents the percentage to be determined that must not be less than zero.

“A” represents the sector or sub-sector greenhouse gas emissions intensity benchmark as prescribed by the Minister of Finance or the number zero where no value is prescribed.

“B” represents the measured and verified greenhouse gas emissions intensity of a taxpayer in respect of a tax period.

“C” represents the number one.

“D” represents the number 100.

B.2 – Determine the percentages for the relevant allowances per IPCC code as reflected in the matching activity line of the prescribed Schedule:

The percentages for the relevant Basic Tax Free (692.01), Industrial Process Emissions (692.02), Fugitive Emissions (692.03), Trade Exposure (692.04), Performance (692.05), Carbon Budget (692.06) and/or Offset (692.07) allowances should be summed (G) to not exceed the prescribed maximum total percentage of allowances (H) per IPCC code.

Section C

The relevant allowances in B.2 above must be carried forward for declaration in the relevant fields of section B.3 on the DA 180 (front page) according to the corresponding IPCC codes.