WHAT IS IT?
Spirits may generally be defined as “ethyl alcohol obtained from the distillation of various base products to an alcoholic strength of usually more than 60 per cent per volume” and is subject to the payment of Excise Duty if consumed as liquor within the Southern African Customs Union (SACU).
WHO IS IT FOR?
Excise Duty on Spirits is payable by manufacturers of these products throughout the SACU.
WHAT STEPS MUST I TAKE?
Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in Spirits on which the applicable Excise Duty has not yet been paid.
HOW DO I SUBMIT MY EXCISE 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.
If clients are not able to access the eFiling service, they must contact the nearest SARS Excise Branch Office for assistance.
WHEN AND HOW SHOULD IT BE PAID?
The applicable Excise Duty on Spirits is self-assessed by licensed manufacturers per monthly Excise account and paid to SARS via eFiling. Click here to see the Current Rates.
DA 133 – Return in respect of Spirits – External Form
DA 134 – Return of Spirits used in fortifying pure wine – 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 185.4B11 – 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 185.4B2 – Licensing Client Type 4B2 – Manufacturing warehouse – External Form
DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse – External Form
DA 260C1 – Spirits SOS – External Form
DA 260C2 – Spirits VMP – External Form
DA 260C3 – Spirits VMS 110 day cycle – External Form
DA 260C4 – Spirits VMS 130 day cycle – External Form