WHAT IS IT?
Wine may generally be defined as “an alcoholic beverage obtained through the natural fermentation of fresh grapes to an alcoholic strength of usually between 4.5 and 15 per cent per volume”. Vermouth is produced by flavouring / adding flavouring agents to Wine. These products are subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU).
WHO IS IT FOR?
Excise Duty on Wine and Vermouth 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 Wine and Vermouth 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 Wine and Vermouth is self-assessed by licensed manufacturers per monthly Excise account and paid to SARS via eFiling. Click here to see the Current Rates.
DA 185 – Application form – Registration or Licensing of Customs and Excise Clients – External Form
DA 185 4A9 – Registration Client Type 4A9 – Non-commercial manufacturer of biofuel – External Form
DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or repair stills – External Form
DA 185.4B3 – Licensing Client Type 4B3 – Storage warehouse – External Form
DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse – External Form
DA 260F1 – Vermouth OS – External Form
DA 260F2 – Vermouth SOS – External Form
DA 260F3 – Vermouth SVM – External Form
DA 260G1 – Wine OS – External Form
DA 260G2 – Wine SOS – External Form
DA 260G3 – Wine SVM – External Form
DA185 4B1 – Licensing Client Type 4B1 – Special Manufacturing Warehouse – External Form