ALL FAQs

What is Duty at Source (DAS)?
DAS is a system of assessing Excise duty and accounting, for excisable products at source (i.e. as close as possible to the point of manufacture of the specific product).

Which excisable product(s) are duty-assessed at source (Duty At Source - DAS) and what are the payment periods?
1)Spirits Industry - Primary Manufacturing (VMP) within 30 days after the end of the accounting month. - Secondary Manufacturing (VMS) within 110/130 days after the end of the accounting month.

Which excisable product(s) are duty-assessed based on the time of sale/consumption in the local market and what are the payment periods?
Wine and Other Fermented Beverages - Special Manufacturing (SVM) - Within 30 days after the end of the accounting month - January to July.

Which form is used to apply for Licensing and Registration by Excise clients and where can it be obtained?
Form DA185 and its Schedules can be obtained from the local Controller of Customs and Excise, or from the SARS website (www.sars.gov.za).

Will I still need to complete a DA185 with associated annexures to register?
Yes. The existing forms will still be needed and submitted. Top Tip: This is for Customs and Excise only.

Will any of the Bond requirements change?
No. All existing bond conditions and requirements will stay the same unless specifically indicated.

Will certain registration types still require a physical inspection?
Yes. All current registration types requiring an inspection will continue to require an inspection at the discretion of the Commissioner.

Do I have to provide a valid South African bank account when registering for Customs and Excise?
A valid South African bank account will be mandatory for all Excise clients and Customs clients with an existing South African address. This allows us to process refunds.

What functions will I be able to perform via eFiling for Customs and Excise?
For Customs and Excise, only limited demographic information can be updated via eFiling. All other services can only be requested at a Customs or Excise branch.

What Duty at Source (DAS) isn't.
This payment and accounting system falls within the bigger Excise environment and should not be seen as covering everything within Excise or

Last Updated: 12/02/2016 12:19 PM     print this page
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