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 Annexure
DA 185 4A17 – Registration Client Type 4A17 – Tobacco Leaf Dealer – External Annexure
DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep 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-A01- Ad Valorem Value Determination – External Annex
SE-ADV-02-CR01 – Clarification Note no 2 Review 2018 – External Correspondence
SE-ADV-02-G01 – Vehicles for physical disabilities – External Guide
