Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

Excise

WHAT’S NEW?

WHAT IS IT?

Excise duties and levies are imposed mostly on high-volume daily consumable products (e.g. petroleum and alcohol and tobacco products) as well as certain non-essential or luxury items (e.g. electronic equipment and cosmetics).   The primary function of these duties and levies is to ensure a constant stream of revenue for the State, with a secondary function of discouraging consumption of certain harmful products; i.e. harmful to human health or to the environment.   The revenue generated by these duties and levies amount to approximately ten per cent of the total revenue received by SARS. 

WHO IS IT FOR?

Excise Duties are payable by manufacturers of the following products and are levied throughout 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 and the Kingdom of Swaziland:

Excise Levies/tax are/may be levied separately and uniquely on different products by each individual SACU member state; in South Africa currently on the following products: 

In addition to duties and levies, we also have the Diesel Refund System for qualifying entities.


WHAT STEPS MUST I TAKE?

Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in any of these products on which the applicable Excise Duty and / or Levy has not yet been paid.    There are 14 Excise offices around the country. To see the list of offices and contact details, click here.

WHEN AND HOW SHOULD IT BE PAID?

These duties and levies are self-assessed by the client per periodic Excise return and, depending on the product, paid to SARS on either a monthly or quarterly basis.   To view the Excise duty/levy submission and dates for 2019/2020, click here.  

To access this page in different languages click on the links below:

Related Documents

DA 185.4A3 – Registration Client Type 4A3 – Rebate user – External Form

DA 32 – Certificate for Removal of Excisable Specified Goods Ex Warehouse – External Form

DA 33 – Declaration Regarding Restricted Removal of Excisable Specified Goods Ex Warehouse – External Form

DA 33A – Removal of Excise Goods Ex Warehouse to Rebate User – External Form

DA 66 – General application for drawback – External Form

DA 70 – Application to make Provisional Payment – External Form

DA 73 – Application for Special or Extra Attendance – External Form

DA 90 – Application for refund in respect of Excise Duty and Fuel Levy – External Form

EA-01-M01 – eAccount on eFiling – External Manual

ECS-LER-03 – Legal Entity – External Standard

LAPD-Gen-G02 – Guide for Tax Rates Duties Levies

SE-ACC-02-M01 – eFiling Registration – External Manual

SE-ACC-02-M02 – Declaration and Return Submission via eFiling – External Manual

SE-ACC-05 – Submission of accounts returns – External Policy

SE-ACC-06-M01 – Return and Submission of HTML5 forms via eFiling – External Manual

SE-APL-02 – Internal Administrative Appeal – External Policy

SE-BON-02 – Bonds – External Policy

SE-BON-03-M01 – Completion of Bonds and Addendums – External Manual

SE-CON-02 – Clearance of movements – External Policy

SE-FS-25 – Tariff Determination – External Policy

SE-GEN-02 – Accounting for Duty – External Policy

SE-GEN-04-G01 – Introduction to Excise Duties Levies and Air Passenger Tax – External Guide

SE-GEN-08 – Special or Extra Attendance – External Policy

SE-LR-02 – Licensing and Registration – External Policy

SE-PAY-02 – Prescribed Payment Rules – External Policy

SE-PP-02 – Provisional Payment – External Policy

SE-PP-03-M01 – Completion of the DA70 – External Manual

SE-REF-02 – Refunds – External Policy

SE-REF-03-M01 – Completion of DA66 – External Manual

SE-REF-05 – Diplomatic fuel refunds – External Policy

SE-REF-06-M01 – Completion of DA90 Diplomatic fuel refunds – External Manual

SR-01-Stakeholder-Engagement-External-TOR-1

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