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Ad Valorem Products

WHAT IS IT?

Ad Valorem Products include, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU).

WHO IS IT FOR?

Ad Valorem Excise Duty on Ad Valorem products is payable by manufacturers of these products.

WHAT STEPS MUST I TAKE?

Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in Ad Valorem Products on which the applicable Ad Valorem Excise Duty has not yet been paid. 

HOW DO I SUBMIT MY AD VALOREM EXCISE DUTY ACCOUNT?

All licensees must be registered for eFiling as the submission and payment of accounts can only be made via eFiling. The following process should be followed:

  • Register on eFiling;
  • Once registered, log on;
  • Click on the Request Declaration button;
  • Insert the warehouse number;
  • Click on Continue and the form will be generated
  • For more information you can access the eFiling user manual on the website.  

If clients are not able to access the eFiling service, they must contact the nearest SARS Excise Branch Office for assistance. 

WHAT ARE THE ACCOUNTING PERIODS FOR AD VALOREM EXCISE DUTY ACCOUNTS?

The accounting periods for the Ad Valorem Excise Duty accounts are quarterly:

  • 1 January – 31 March
  • 1 April – 30 June
  • 1 July- 30 September
  • 1 October – 31 December

WHEN AND HOW SHOULD IT BE PAID?

The applicable Ad Valorem Excise Duty on Ad Valorem Products is self-assessed by licensed manufacturers per quarterly Excise account and paid to SARS.   Click here to see the Current Rates.

Related Documents

DA 133 – Return in respect of Spirits – External Form

DA 185.4A14 – Registration Client Type 4A14 – Registered still – External Form

DA 185.4A15 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use – External Form

DA 185.4A16 – Client Type 4A16 – Non-commercial manufacturer of sugary beverages – External Form

DA 185.4A17 – Registration Client Type 4A17 – Tobacco Leaf Dealer – External Form

DA 185.4B11 – Licensing Client Type 4B11 – Distillation of spirits by an agricultural distiller – External Form

DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep stills – External Form

DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or repair stills – External Form

DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot – External Form

DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck – External Form

DA 185.4B16 – Licensing Client Type 4B16 – Container depot – External Form

DA 185.4B8 – Licensing Client Type 4B8 – Special ad valorem manufacturing warehouse – External Form

DA 75 – Ad Valorem – External Form

DA 75 20 – Ad Valorem – External Form

DA 75 22 – Ad Valorem – External Form

DA 75 24 – Ad Valorem – External Form

DA 75 30 – Ad Valorem – External Form

DA 75 32 – Ad Valorem – External Form

DA 75 33 – Ad Valorem – External Form

P.2.51 – Ad Valorem Excise Duty Query

SE-ADV-02 – Ad Valorem Excise Duty – External Policy

SE-ADV-02-CR01 – Clarification Note no 2 Review 2018 – External Correspondence

SE-ADV-02-G01 – Vehicles for physical disabilities – External Guide

SE-ADV-03-M01 – DA 75 – Internal Manual

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