Excise duty/levy submission and payment dates for 2020 and 2021

For 2019-2020 tables, click here.
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR AD VALOREM
CALENDAR QUARTER
ACCOUNT SUBMISSION DATE
ACCOUNT PAYMENT DATE
1 January 2020 – 31 March 2020
[Quarter 1 of 2020]
2020-04-24
2020-04-24
1 April 2020 – 30 June 2020
[Quarter 2 of 2020]
2020-07-24
2020-07-24
1 July 2020 – 30 September 2020
[Quarter 3 of 2020]
2020-10-23
2020-10-23
1 October 2020 – 31 December 2020
[Quarter 4 of 2020]
2021-01-25
2021-01-25
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR BEER
Month
Accounting From
Accounting To
Beer
 
VM
 
Submission
50%
50%
 
 
Date
First
Second
 
 
 
Month
Month
Jan-20
2020-01-01
2020-01-31
2020-02-28
2020-02-27
2020-03-30
Feb-20
2020-02-01
2020-02-29
2020-03-30
2020-03-30
Mar-20
2020-03-01
2020-03-31
2020-04-30
2020-04-29
2020-05-28
Apr-20
2020-04-01
2020-04-30
2020-05-29
2020-05-28
2020-06-29
May-20
2020-05-01
2020-05-31
2020-06-30
2020-06-29
2020-07-30
Jun-20
2020-06-01
2020-06-30
2020-07-30
2020-07-30
2020-08-28
Jul-20
2020-07-01
2020-07-31
2020-08-28
2020-08-28
2020-09-29
Aug-20
2020-08-01
2020-08-31
2020-09-30
2020-09-29
2020-10-29
Sep-20
2020-09-01
2020-09-30
2020-10-30
2020-10-29
2020-11-27
Oct-20
2020-10-01
2020-10-31
2020-11-30
2020-11-27
2020-12-30
Nov-20
2020-11-01
2020-11-30
2020-12-30
2020-12-30
2021-01-28
Dec-20
2020-12-01
2020-12-31
2021-01-29
2021-01-28
2021-02-25
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR ENVIRONMENTAL LEVY PRODUCTS
Levy product
Accounting period
Submission date
Payment date
1.     Carbon Emission
1 Jan 2020 - 31 Mar 2020
2020-04-24
2020-04-24
 
1 Apr 2020 - 30 June 2020
2020-07-24
2020-07-24
 
1 Jul 2020 - 30 Sept 2020
2020-10-23
2020-10-23
 
1 Oct 2020 - 31 Dec 2020
2021-01-25
2021-01-25
 
2.     Diamond Export Levy
Six (6) monthly submissions
Natural Person
1 March – 31 August
1 September – 28 / 29 February
Other
Period determined individually by each client’s financial year start and declared upon registration.
Within 30 days after closing of account (i.e. declared “To Date”) but not later than the pen-ultimate official working day of the month subsequent to the month following the month of such declared “To Date”.
100% payment within thirty (30) days after declared “To Date” but not later than the pen-ultimate official working day of the month following the month of such declared “To Date” (same day as account submission).
 
3.     Electricity
1 Dec 2019 - 31 Dec 2019
2020-01-30
2020-01-30
 
1 Jan 2020 - 31 Jan 2020
2020-02-27
2020-02-27
 
1 Feb 2020 - 29 Feb 2020
2020-03-30
2020-03-30
 
1 Mar 2020 - 31 Mar 2020
2020-04-29
2020-04-29
 
1 Apr 2020 - 30 Apr 2020
2020-05-28
2020-05-28
 
1 May 2020 - 31 May 2020
2020-06-29
2020-06-29
 
1 Jun 2020 – 30 Jun 2020
2020-07-30
2020-07-30
 
1 Jul 2020 - 31 Jul 2020
2020-08-28
2020-08-28
 
1 Aug 2020 - 31 Aug 2020
2020-09-29
2020-09-29
 
1 Sept 2020 - 30 Sept 2020
2020-10-29
2020-10-29
 
1 Oct 2020 - 31 Oct 2020
2020-11-27
2020-11-27
 
1 Nov 2020 - 30 Nov 2020
2020-12-30
2020-12-30
 
1 Dec 2020 - 31 Dec 2020
2021-01-28
2021-01-28
 
4.     Plastic bags
1 Dec 2019 - 29 Feb 2020
2020-03-30
2020-03-30
 
1 March 2020 – 31 May 2020
2020-06-29
2020-06-29
 
1 June 2020- 31 Aug 2020
2020-09-29
2020-09-29
 
1 Sept 2020 - 30 Nov 2020
2020-12-30
2020-12-30
5.     Sugary Beverage
1 Jan 2020 – 31 Jan 2020
2020-02-27
2020-02-27
 
1 Feb 2020 - 29 Feb 2020
2020-03-30
2020-03-30
 
1 Mar 2020 - 31 Mar 2020
2020-04-29
2020-04-29
 
1 Apr 2020 - 30 Apr 2020
2020-05-28
2020-05-28
 
1 May 2020 - 31 May 2020
2020-06-29
2020-06-29
1 Jun 2020 – 30 Jun 2020
2020-07-30
2020-07-30
1 Jul 2020 - 31 Jul 2020
2020-08-28
2020-08-28
1 Aug 2020 - 31 Aug 2020
2020-09-29
2020-09-29
1 Sept 2020 - 30 Sept 2020
2020-10-29
2020-10-29
1 Oct 2020 - 31 Oct 2020
2020-11-27
2020-11-27
1 Nov 2020 - 30 Nov 2020
2020-12-30
2020-12-30
1 Dec 2020 - 31 Dec 2020
2021-01-28
2021-01-28
 
6.     Tyres
1 Jan 2020 - 31 Mar 2020
2020-04-24
2020-04-24
 
1 Apr 2020 - 30 June 2020
2020-07-24
2020-07-24
 
1 Jul 2020 - 30 Sept 2020
2020-10-23
2020-10-23
 
1 Oct 2020 - 31 Dec 2020
2021-01-25
2021-01-25
 
 
PAYMENT & SUMBISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR FUEL
Month
Quarter Ending
Closing
Hydrocarbon Fuels
 
Bio Diesel
Date of
VM
SOS
VM
SOS
Accounts
Submission Date
 
Quarterly
Submission Date
 
Quarterly
 
Payment Date
Payment Date
 
 
 
Jan-20
Dec-19
2020-01-31
2020-02-28
2020-02-27
2020-01-30
2020-02-25
2020-02-25
2020-01-30
Feb-20
 
2020-02-29
2020-03-30
2020-03-30
 
2020-03-25
2020-03-25
 
Mar-20
Mar-20
2020-03-31
2020-04-30
2020-04-29
2020-04-30
2020-04-24
2020-04-24
2020-04-30
Apr-20
 
2020-04-30
2020-05-29
2020-05-28
 
2020-05-25
2020-05-25
 
May-20
 
2020-05-31
2020-06-30
2020-06-29
 
2020-06-25
2020-06-25
 
Jun-20
Jun-20
2020-06-30
2020-07-30
2020-07-30
2020-07-30
2020-07-24
2020-07-24
2020-07-30
Jul-20
 
2020-07-31
2020-08-28
2020-08-28
 
2020-08-25
2020-08-25
 
Aug-20
 
2020-08-31
2020-09-30
2020-09-29
 
2020-09-25
2020-09-25
 
Sep-20
Sep-20
2020-09-30
2020-10-30
2020-10-29
2020-10-30
2020-10-23
2020-10-23
2020-10-30
Oct-20
 
2020-10-31
2020-11-30
2020-11-27
 
2020-11-25
2020-11-25
 
Nov-20
 
2020-11-30
2020-12-30
2020-12-30
 
2020-12-25
2020-12-25
 
Dec-20
Dec-20
2020-12-31
2021-01-29
2021-01-28
2021-01-29
2021-01-25
2021-01-25
2021-01-29
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020
WINE, VERMOUTH, OTHER FERMENTED BEVERAGES AND SPIRITS
Month
 
 
 
Closing Date of 
Accounts
Wine / Vermouth / OFB
 
Spirits
SVM / OS
SVM / OS
SOS
VMP
VMS
 
VMS
Submission
30/45
Quarterly
30 Day
Submission
110 Days
130 Days
Date
Days
Submission &
Date
Payment
Payment
 
Payment
Payment Date
Jan-20
2020-01-31
2020-02-27
2020-02-27
 
2020-02-27
2020-02-28
2020-05-20
2020-06-09
Feb-20
2020-02-29
2020-03-30
2020-03-30
2020-04-30
2020-03-30
2020-03-30
2020-06-18
2020-07-08
Mar-20
2020-03-31
2020-04-29
2020-04-29
 
2020-04-29
2020-04-30
2020-07-17
2020-08-07
Apr-20
2020-04-30
2020-05-28
2020-05-28
 
2020-05-28
2020-05-29
2020-08-18
2020-09-07
May-20
2020-05-31
2020-06-29
2020-06-29
2020-07-30
2020-06-29
2020-06-30
2020-09-18
2020-10-08
Jun-20
2020-06-30
2020-07-30
2020-07-30
 
2020-07-30
2020-07-30
2020-10-16
2020-11-06
Jul-20
2020-07-31
2020-08-28
2020-09-14
 
2020-08-28
2020-08-28
2020-11-18
2020-12-08
Aug-20
2020-08-31
2020-09-30
2020-10-15
2020-10-30
2020-09-29
2020-09-30
2020-12-18
2021-01-08
Sep-20
2020-09-30
2020-10-30
2020-11-13
 
2020-10-29
2020-10-30
2021-01-18
2021-02-05
Oct-20
2020-10-31
2020-11-30
2020-12-15
2020-11-27
2020-11-30
2021-02-18
2021-03-10
Nov-20
2020-11-30
2020-12-30
2021-01-14
2021-01-29
2020-12-30
2020-12-30
2021-03-19
2021-04-09
Dec-20
2020-12-31
2021-01-29
2021-02-12
 
2021-01-28
2021-01-29
2021-04-20
2021-05-10
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR TOBACCO
Month
 
Opening Date of Accounts
 
Closing Date of Accounts
Tobacco
VM
 
Submission
60 Days
 
 
Date
Payment
Jan-20
2020-01-01
2020-01-31
2020-02-28
2020-03-30
Feb-20
2020-02-01
2020-02-29
2020-03-30
2020-04-29
Mar-20
2020-03-01
2020-03-31
2020-04-30
2020-05-28
Apr-20
2020-04-01
2020-04-30
2020-05-29
2020-06-29
May-20
2020-05-01
2020-05-31
2020-06-30
2020-07-30
Jun-20
2020-06-01
2020-06-30
2020-07-30
2020-08-28
Jul-20
2020-07-01
2020-07-31
2020-08-28
2020-09-29
Aug-20
2020-08-01
2020-08-31
2020-09-30
2020-10-29
Sep-20
2020-09-01
2020-09-30
2020-10-30
2020-11-27
Oct-20
2020-10-01
2020-10-31
2020-11-30
2020-12-30
Nov-20
2020-11-01
2020-11-30
2020-12-30
2021-01-28
Dec-20
2020-12-01
2020-12-31
2021-01-29
2021-02-25
  
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020
 TRADITIONAL AFRICAN BEER
Month
Accounting From
Accounting To
Submission Due Date
Payment Due Date
Jan-20
2020-01-01
2020-01-31
2020-02-28
2020-02-27
Feb-20
2020-02-01
2020-02-29
2020-03-30
2020-03-30
Mar-20
2020-03-01
2020-03-31
2020-04-30
2020-04-29
Apr-20
2020-04-01
2020-04-30
2020-05-29
2020-05-28
May-20
2020-05-01
2020-05-31
2020-06-30
2020-06-29
Jun-20
2020-06-01
2020-06-30
2020-07-30
2020-07-30
Jul-20
2020-07-01
2020-07-31
2020-08-28
2020-08-28
Aug-20
2020-08-01
2020-08-31
2020-09-30
2020-09-29
Sep-20
2020-09-01
2020-09-30
2020-10-30
2020-10-29
Oct-20
2020-10-01
2020-10-31
2020-11-30
2020-11-27
Nov-20
2020-11-01
2020-11-30
2020-12-30
2020-12-30
Dec-20
2020-12-01
2020-12-31
2021-01-29
2021-01-2