EXCISE AND AD-VALOREM EXCISE DUTY PAYMENT DATES FOR 2016/17

To see the payment and submission dates for 2017 and 2018, click here.

Fuel, Wine, Vermouth, Other Fermented Beverages, Spirits, Ad-Valorem Duties and Air Passenger Tax 

It is recommended that you comply timeously to avoid possible penalty and interest payments.   Note that February 2016 and 2017 may require the submission of split accounts requiring separate Returns due to Budget proposals tabled during the Minister of Finance Budget Speech in Parliament.   Please take due care to you confirm if such requirement applies to your specific product/s. 

 

Payment & Submission Dates of Excise Duty Accounts for 2016 for Fuel​ ​ ​ ​ ​ ​ ​

Month​​ ​ ​ Quarter Ending ​ ​ Closing Date of Accounts ​ Hydrocarbon Fuels Bio Diesel​ ​
VM ​SOS VM SOS
Submission and Payment Date ​Quarterly Submission and Payment Date ​​Quarterly
​Jan-16 ​Dec-15 ​2016/01/31 ​2016/02/26 ​2016/01/29 ​2016/02/25 ​2016/01/29
Feb-16​ ​2016/02/29 ​2016/03/30 ​2016/03/24
​Mar-16 ​Mar-16 ​2016/03/31 ​2016/04/28 ​2016/04/29 ​2016/04/25 ​2016/04/29
​Apr-16 ​2016/04/30 ​2016/05/30 ​2016/05/25
​May-16 ​2016/05/31 ​2016/06/29 ​2016/06/24
​Jun-16 ​Jun-16 ​2016/06/30 ​2016/07/28 ​2016/07/29 ​2016/07/25 ​2016/07/29
Jul-16 ​2016/07/31 ​2016/08/30 ​2016/08/25
​Aug-16 ​2016/08/31 ​2016/09/29 ​2016/09/23
​Sep-16 ​Sep-16 ​2016/09/30 ​2016/10/28 ​2016/10/28 ​2016/10/25 ​2016/10/28
​Oct-16 ​2016/10/31 ​2016/11/29 ​2016/11/25
​Nov-16 ​2016/11/30 ​2016/12/29 ​2016/12/23
​Dec-16 ​Dec-16 ​2016/12/31 ​2017/01/30 ​2017/01/30 ​2017/01/25 ​2017/01/30
 

 

Payment & Submission dates of Excise Duty Accounts for 2016 for Wine, Vermouth and OFB and Spirituous Beverages  ​ ​ ​ ​ ​ ​ ​

​Month   ​ ​ Closing Date of Accounts ​ ​ Wine / OFB ​ Spirits ​ ​ ​ ​
SVM SVM ​SOS ​VMP ​VMS ​VMS ​
​Submission Date ​30 / 45 Days Payment Quarterly ​30 Day Submit & Pay ​Submission Date ​110 Days Payment 130 Days Payment​​
Jan-16​ ​31/01/16 ​26/02/16 ​26/02/16

​ ​

 

​29/04/16

​26/02/16
​29/02/16
​20/05/16
​09/06/16
​Feb-16 ​29/02/16 ​30/03/16 ​30/03/16 ​30/03/16
​30/03/16 ​17/06/16 ​08/07/16
​Mar-16 ​31/03/16 ​28/04/16 ​28/04/16 ​28/04/16
​29/04/16 ​19/07/16 ​08/08/16
​Apr-16 ​30/04/16 ​30/05/16 ​30/05/16

​ ​ ​

 

29/07/16

​30/05/16
​30/05/16 ​18/08/16 ​07/09/16
​May-16 ​31/05/16 ​29/06/16 ​29/06/16 ​29/06/16
​30/06/16 ​16/09/16
​07/10/16
​Jun-16 ​30/06/16 ​28/07/16 ​28/07/16 ​28/07/16
​29/07/16 ​18/10/16 ​07/11/16
​Jul-16 ​31/07/16 ​30/08/16 ​14/09/16

​ ​ ​

 

28/10/16

​30/08/16
​30/08/16 ​18/11/16 ​08/12/16
​Aug-16 ​31/08/16 ​30/09/16 ​14/10/16 ​29/09/16
​30/09/16 ​19/12/16 ​06/01/17
​Sep-16 ​30/09/16 ​28/10/16 ​14/11/16 ​28/10/16 ​28/10/16 ​18/01/17
​07/02/17
​Oct-16 ​31/10/16 ​30/11/16 ​15/12/16

​ ​

 

​30/01/17

​29/11/16 ​30/11/16 ​17/02/17 ​10/03/17
​Nov-16 ​30/11/16 ​30/12/16 ​13/01/17
​29/12/16 ​30/12/16 ​20/03/17 ​07/04/17
​Dec-16 ​31/12/16 ​30/01/17
​14/02/17 ​30/01/17 ​30/01/17 ​20/04/17 ​10/05/17

 

 

Payment dates for Ad-Valorem products for 2016/7

​Quarter Closing Date of Accounts​​ ​Submission and Payment Date
​1 January 2016 – 31 March 2016 ​31 March 2016 ​25 April 2016
1 April 2016 – 30 June 2016​ ​30 June 2016 ​25 July 2016
1 July 2016 – 30 September 2016​ ​30 September 2016 ​25 October 2016
1 October 2016 – 31 December 2016​ ​31 December 2016 ​25 January 2017
 

 

 Payment dates for Air Passenger Tax for 2016/17

​APT Submission of Return and Payment Date​
​12/2015 ​21/01/2016
01/2016​ ​19/02/2016
02/2016​ ​18/03/2016
03/2016​ ​21/04/2016
04/2016​ ​20/05/2016
​05/2016 ​21/06/2016
06/2016​ ​21/07/2016
07/2016​ ​19/08/2016
08/2016​ ​21/09/2016
09/2016​ ​21/10/2016
10/2016​ ​21/11/2016
11/2016​ ​21/12/2016
12/2016​ ​20/01/2017