Excise

About Excise  A BIT OF HISTORY ON EXCISE Excise duties were first levied in England in 1643 to help fund the civil war against Charles I.  Perhaps getting his own back, Charles II spent excise revenue on himself and gave £500 a month to his mistress, Nell Gwynne.  EXCISE DUTIES AND LEVIES Excise duty / levy is primarily fiscal by nature, meaning that it is levied to provide the state with a source of income / revenue for use for public services and other initiatives performed by government. A secondary function of this duty / levy is to influence behavior of consumers, meaning that the government may manipulate Excise duties/levies to discourage the consumption of certain harmful products; e.g. cigarette smoking. Excise Duties and Levies are levied on certain specified products, both locally manufactured and imported, if consumed or are destined for consumption within the boundaries of the Southern African Customs Union (SACU) consisting of: • The Republic of South Africa • The Republic of Botswana • The Kingdom of Lesotho • The Republic of Namibia • The Kingdom of Swaziland   Excise Duties are applicable to the following products in the whole of the SACU: • Fuel / Petroleum Products • Tobacco Products • Malt Beer • Traditional African Beer • Spirits Products • Wine • Other Fermented Beverages • Ad Valorem Products   Excise Levies can be levied separately and uniquely on different products by each SACU member state; in the Republic of South Africa currently on the following products: Fuel Levy on Petroleum Products Road Accident Fund Levy on Petroleum Products Environmental Levies on Certain types of plastic carrier and flat bagso Electricity generated by using non-renewable (e.g. coal and gas) and nuclear sources Diamond Export Levy on unpolished diamonds exported from the RSA   These duties and levies are levied in terms of Schedule No. 1 Parts 2, 3 and 5 of the Customs and Excise Act, Act No. 91 of 1964, and generate revenue of approximately 10% of the total national SARS revenue.

What's New   Quick Reference to Excise Duties and Levies       Excise Industries All clients/entities in the Republic of South Africa and the broader Southern African Customs Union, trading in products on which the liability for Excise Duty and/or Excise Levy, as prescribed in the Customs and Excise Act, Act No. 91 of 1964, has not yet been acquitted, must comply with the requirements set out in and use the documents listed under each specific industry below. GENERIC DOCUMENTS To view documents applicable generically to all excise industries, click on the relevant link below:       Policies, Procedures and Guides Quick Reference to Excise Duties and Levies  Surety Policy Policy and Standard Operating Procedure on Refunds and Drawbacks for Excise        Forms DA185 - Application form: Registration/Licensing of Customs and Excise Clients SAD 500 - C&E Declaration Form INDUSTRY SPECIFIC DOCUMENTS To view documents applicable to each specific industry, click on the relevant link below:           Documents per Excise Industry Fuel - Petroleum (including Road Accident Fund Levy) Fuel - Bio-Diesel (including Road Accident Fund Levy) Tobacco Malt Beer Traditional African Beer Spirits Wine Other Fermented Beverages Ad Valorem Plastic Bags Electricity Export of Diamonds   Excise Duty and Levy Rates The rates of Excise duty and levies are determined by the National Treasury and are usually amended on an annual basis and announced by the Minister of Finance during his Budget Speech. To view the current rates of Excise duty/ levy, click on the relevant link below: Excise Duty on Alcohol and Tobacco Products Excise Duty on Ad Valorem Products Environmental Levy on Plastic Bags Environmental Levy on Electricity Excise Duty on Fuel Products Fuel Levy on Fuel Products RAF Levy on Fuel Products          Frequently Asked Questions   FAQ's on Excise         Contact Us      To contact your nearest Excise office for assistance, click on the relevant link below: Head Office Western Cape Eastern Cape Northern Cape Free State Kwa-Zulu Natal Gauteng North-West Mpumalanga Limpopo    Tell us what you think

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