Which excisable product(s) are duty-assessed at source (Duty At Source - DAS) and what are the payment periods?

  1. Spirits Industry
    1. Primary Manufacturing (VMP)
    2. Within 30 days after the end of the accounting month.
    3. Secondary Manufacturing (VMS)
    4. Within 110/130 days after the end of the accounting month.
    5. Special Storage (SOS)
    6. Not applicable.
  2. Tobacco Products Industry
    1. Manufacturing (VM)
    2. Within 60 days after the end of the accounting month.
    3. Special Storage (SOS)
    4. Not applicable.
  3. Beer Industry
    1. Manufacturing (VM)
    2. At least 50% of the duty due within 30 days and the balance within 60 days after the end of the accounting month.
    3. Special Storage (SOS)
    4. Not applicable.
  4. Fuel Products Industry
    1. Manufacturing (VM)
    2. At least 50% of the duty due within 30 days, and the balance within 60 days after the end of the accounting month.
    3. Special Storage (SOS)
    4. Within 30 days after the end of the accounting month.

 

Last Updated: 26/02/2013 3:01 PM     print this page
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