Excise payment and submission dates for 2023/2024
Excise payment and submission dates for 2024/2025
AD VALOREM SUBMISSION AND PAYMENT DATES 2024
| Duty/ Levy Item | Quarter Applicable | Submission Date | Payment Date |
| Ad Valorem Excise Duty | · 1 January 2024 – 31 March 2024 · 1 April 2024 – 30 June 2024 · 1 July 2024 – 30 September 2024 · 1 October 2024 – 31 December 2024 | · On or before 25 April 2024 · On or before 25 July 2024 · On or before 25 October 2024 · On or before 24 January 2025 | · On or before 25 April 2024 · On or before 25 July 2024 · On or before 25 October 2024 · On or before 24 January 2025 |
| Tyre Levy | · 1 January 2024 – 31 March 2024 · 1 April 2024 – 30 June 2024 · 1 July 2024 – 30 September 2024 · 1 October 2024 – 31 December 2024 | · On or before 25 April 2024 · On or before 25 July 2024 · On or before 25 October 2024 · On or before 24 January 2025 | · On or before 25 April 2024 · On or before 25 July 2024 · On or before 25 October 2024 · On or before 24 January 2025 |
| Environmental Levy on Carbon Dioxide Emissions from New Motor Vehicles | · 1 January 2024 – 31 March 2024 · 1 April 2024 – 30 June 2024 · 1 July 2024 – 30 September 2024 · 1 October 2024 – 31 December 2024 | · On or before 25 April 2024 · On or before 25 July 2024 · On or before 25 October 2024 · On or before 24 January 2025 | · On or before 25 April 2024 · On or before 25 July 2024 · On or before 25 October 2024 · On or before 24 January 2025 |
| PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2024/25 FOR BEER (VM) | |||||
| Month | Opening Date | Closing Date | Submission Date | 50% First Month | 50% Second Month |
| Jan-24 | 01/01/2024 | 31/01/2024 | 28/02/2024 | 28/02/2024 | 27/03/2024 |
| Feb-24 | 01/02/2024 | 29/02/2024 | 27/03/2024 | 27/03/2024 | |
| Mar-24 | 01/03/2024 | 31/03/2024 | 29/04/2024 | 29/04/2024 | 30/05/2024 |
| Apr-24 | 01/04/2024 | 30/04/2024 | 30/05/2024 | 30/05/2024 | 27/06/2024 |
| May-24 | 01/05/2024 | 31/05/2024 | 27/06/2024 | 27/06/2024 | 30/07/2024 |
| Jun-24 | 01/06/2024 | 30/06/2024 | 30/07/2024 | 30/07/2024 | 29/08/2024 |
| Jul-24 | 01/07/2024 | 31/07/2024 | 29/08/2024 | 29/08/2024 | 27/09/2024 |
| Aug-24 | 01/08/2024 | 31/08/2024 | 27/09/2024 | 27/09/2024 | 30/10/2024 |
| Sep-24 | 01/09/2024 | 30/09/2024 | 30/10/2024 | 30/10/2024 | 28/11/2024 |
| Oct-24 | 01/10/2024 | 31/10/2024 | 28/11/2024 | 28/11/2024 | 30/12/2024 |
| Nov-24 | 01/11/2024 | 30/11/2024 | 30/12/2024 | 30/12/2024 | 30/01/2025 |
| Dec-24 | 01/12/2024 | 31/12/2024 | 30/01/2025 | 30/01/2025 | 27/02/2025 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2024/25 TRADITIONAL AFRICAN BEER AND ALCOHOL POWDERS (SVM) | ||||
Month | Opening Date | Closing Date | Submission Date | Payment Date |
Jan-24 | 01/01/2024 | 31/01/2024 | 28/02/2024 | 28/02/2024 |
Feb-24 | 01/02/2024 | 29/02/2024 | 27/03/2024 | 27/03/2024 |
Mar-24 | 01/03/2024 | 31/03/2024 | 29/04/2024 | 29/04/2024 |
Apr-24 | 01/04/2024 | 30/04/2024 | 30/05/2024 | 30/05/2024 |
May-24 | 01/05/2024 | 31/05/2024 | 27/06/2024 | 27/06/2024 |
Jun-24 | 01/06/2024 | 30/06/2024 | 30/07/2024 | 30/07/2024 |
Jul-24 | 01/07/2024 | 31/07/2024 | 29/08/2024 | 29/08/2024 |
Aug-24 | 01/08/2024 | 31/08/2024 | 27/09/2024 | 27/09/2024 |
Sep-24 | 01/09/2024 | 30/09/2024 | 30/10/2024 | 30/10/2024 |
Oct-24 | 01/10/2024 | 31/10/202 | 28/11/2024 | 28/11/2024 |
Nov-24 | 01/11/2024 | 30/11/2024 | 30/12/2024 | 30/12/2024 |
Dec-24 | 01/12/2024 | 31/12/2024 | 30/01/2025 | 30/01/2025 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2024 WINE, VERMOUTH, OTHER FERMENTED BEVERAGES | ||||||
| Month | Closing Date of Accounts | SVM/OS
Submission Date | SVM/OS
30/45 days Payment Date | SOS
Quarterly | ||
| Jan-24 | 31/01/24 | 28/02/24 | 28/02/24 | |||
| Feb-24 | 29/02/24 | 27/03/24 | 27/03/24 | 30/04/24 | ||
| Mar-24 | 31/03/24 | 29/04/24 | 29/04/24 | |||
| Apr-24 | 30/04/24 | 30/05/24 | 30/05/24 | |||
| May-24 | 31/05/24 | 27/06/24 | 27/06/24 | 30/07/24 | ||
| Jun-24 | 30/06/24 | 30/07/24 | 30/07/24 | |||
| Jul-24 | 31/07/24 | 30/08/24 | 13/09/24 | |||
| Aug-24 | 31/08/24 | 30/09/24 | 15/10/24 | 30/10/24 | ||
| Sep-24 | 30/09/24 | 30/10/24 | 14/11/24 | |||
| Oct-24 | 31/10/24 | 29/11/24 | 13/12/24 | |||
| Nov-24 | 30/11/24 | 30/12/24 | 14/01/25 | 30/01/25 | ||
| Dec-24 | 31/12/24 | 30/01/25 | 14/02/25 | |||
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2024 SPIRITS | |||||||
| Month | Closing date | Spirits | |||||
| of Accounts | SOS | VMP | VM | VM | |||
| Quarterly | 30 days | Submission date | 110 days | 130 days | |||
| Submission date | Payment date | Payment date | Payment date | ||||
| Jan-24 | 31/01/2024 | 28/02/2024 | 28/02/2024 | 29/02/2024 | 20/05/2024 | 07/06/2024 | |
| Feb-24 | 29/02/2024 | 30/04/2024 | 27/03/2024 | 27/03/2024 | 28/03/2024 | 18/06/2024 | 08/07/2024 |
| Mar-24 | 31/03/2024 | 29/04/2024 | 29/04/2024 | 30/04/2024 | 19/07/2024 | 08/08/2024 | |
| Apr-24 | 30/04/2024 | 30/05/2024 | 30/05/2024 | 30/05/2024 | 16/08/2024 | 06/09/2024 | |
| May-24 | 31/05/2024 | 30/07/2024 | 27/06/2024 | 27/06/2024 | 28/06/2024 | 18/09/2024 | 08/10/2024 |
| Jun-24 | 30/06/2024 | 30/07/2024 | 30/07/2024 | 30/07/2024 | 18/10/2024 | 07/11/2024 | |
| Jul-24 | 31/07/2024 | 29/08/2024 | 29/08/2024 | 30/08/2024 | 18/11/2024 | 06/12/2024 | |
| Aug-24 | 31/08/2024 | 30/10/2024 | 27/09/2024 | 27/09/2024 | 30/09/2024 | 19/12/2024 | 08/01/2025 |
| Sep-24 | 30/09/2024 | 30/10/2024 | 30/10/2024 | 30/10/2024 | 17/01/2025 | 07/02/2025 | |
| Oct-24 | 31/10/2024 | 28/11/2024 | 28/11/2024 | 29/11/2024 | 18/02/2025 | 10/03/2025 | |
| Nov-24 | 30/11/2024 | 30/01/2025 | 30/12/2024 | 30/12/2024 | 30/12/2024 | 20/03/2025 | 09/04/2025 |
| Dec-24 | 31/12/2024 | 30/01/2025 | 30/01/2025 | 30/01/2025 | 18/04/2025 | 09/05/2025 | |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2024/5 FOR TOBACCO (VM) | ||||
Month | Opening Date | Closing Date | Submission Date | 60 Days Payment |
Jan-24 | 01/01/2024 | 31/01/2024 | 29/02/2024 | 27/03/2024 |
Feb-24 | 01/02/2024 | 29/02/2024 | 28/03/2024 | 29/04/2024 |
Mar-24 | 01/03/2024 | 31/03/2024 | 30/04/2024 | 30/05/2024 |
Apr-24 | 01/04/2024 | 30/04/2024 | 30/05/2024 | 27/06/2024 |
May-24 | 01/05/2024 | 31/05/2024 | 28/06/2024 | 30/07/2024 |
Jun-24 | 01/06/2024 | 30/06/2024 | 30/07/2024 | 29/08/2024 |
Jul-24 | 01/07/2024 | 31/07/2024 | 30/08/2024 | 27/09/2024 |
Aug-24 | 01/08/2024 | 31/08/2024 | 30/09/2024 | 30/10/2024 |
Sep-24 | 01/09/2024 | 30/09/202 | 30/10/2024 | 28/11/2024 |
Oct-24 | 01/10/2024 | 31/10/2024 | 29/11/2024 | 30/12/2024 |
Nov-24 | 01/11/2024 | 30/11/2024 | 30/12/2024 | 30/01/2025 |
Dec-24 | 01/12/2024 | 31/12/2024 | 30/01/2025
| 27/02/2025 |
SUBMISSION & PAYMENT DATES OF EXCISE DUTY ACCOUNTS FOR FUEL – 2024 | ||||||
Month | Quarter Ending | Closing | Hydrocarbon Fuels | Bio Diesel | ||
Date of | VM | SOS | VM | SOS | ||
Accounts | Submission and Payment Date | Quarterly | Submission and Payment Date | Quarterly | ||
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Jan-24 | Dec-23 | 31/01/2024 | 28/02/2024 | 30/01/2024 | 23/02/2024 | 30/01/2024 |
Feb-24 | 29/02/2024 | 28/03/2024 | 25/03/2024 | |||
Mar-24 | Mar-24 | 31/03/2024 | 29/04/2024 | 30/04/2024 | 25/04/2024 | 30/04/2024 |
Apr-24 | 30/04/2024 | 30/05/2024 | 24/05/2023 | |||
May-24 | 31/05/2024 | 27/06/2024 | 25/06/2024 | |||
Jun-24 | Jun-24 | 30/06/2024 | 30/07/2024 | 30/07/2024 | 25/07/2024 | 30/07/2024 |
Jul-24 | 31/07/2024 | 29/08/2024 | 23/08/2024 | |||
Aug-24 | 31/08/2024 | 27/09/2024 | 25/09/2024 | |||
Sep-24 | Sep-24 | 30/09/2024 | 30/10/2024 | 30/10/2024 | 25/10/2024 | 30/10/2024 |
Oct-24 | 31/10/2024 | 28/11/2024 | 25/11/2024 | |||
Nov-24 | 30/11/2024 | 30/12/2024 | 24/12/2024 | |||
Dec-24 | Dec-24 | 31/12/2024 | 30/01/2024 | 30/01/2025 | 24/01/2025 | 30/01/2025 |
| PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2024 FOR ENVIRONMENTAL LEVY PRODUCTS | |||
| Levy product | Accounting period | Submission date | Payment date |
| 1. Air Passenger Tax | 1 – 31 January 2024 | 21 February 2024 | 21 February 2024 |
| 1 – 29 February 2024 | 20 March 2024 | 20 March 2024 | |
| 1 – 31 March 2024 | 19 April 2024 | 19 April 2024 | |
| 1 – 30 April 2024 | 21 May 2024 | 21 May 2024 | |
| 1 – 31 May 2024 | 21 June 2024 | 21 June 2024 | |
| 1 – 30 June 2024 | 19 July 2024 | 19 July 2024 | |
| 1 – 31 July 2024 | 21 August 2024 | 21 August 2024 | |
| 1 – 31 August 2024 | 20 September 2024 | 20 September 2024 | |
| 1 – 30 September 2024 | 21 October 2024 | 21 October 2024 | |
| 1 – 31 October 2024 | 21 November 2024 | 21 November 2024 | |
| 1 – 30 November 2024 | 20 December 2024 | 20 December 2024 | |
| 1 – 31 December 2024 | 21 January 2025 | 21 January 2025 | |
| 2. Carbon Tax | 1 Jan 2023 – 31 Dec 2023 | 30 July 2024 | 30 July 2024 |
| 3. Diamond Export Levy | Six (6) monthly submissions Natural Person 1 March – 31 August 1 September – 28 / 29 February Other Period determined individually by each client’s financial year start and declared upon registration. | Within 30 days after closing of account (i.e. declared “To Date”) but not later than the pen-ultimate official working day of the month subsequent to the month following the month of such declared “To Date”. | 100% payment within thirty (30) days after declared “To Date” but not later than the pen-ultimate official working day of the month following the month of such declared “To Date” (same day as account submission). |
| 4. Electricity | 1 Dec 2023 – 31 Dec 2023 | 30 January 2024 | 30 January 2024 |
| 1 Jan 2024 – 31 Jan 2024 | 28 February 2024 | 28 February 2024 | |
| 1 Feb 2024 – 29 Feb 2024 | 27 March 2024 | 27 March 2024 | |
| 1 Mar 2024 – 31 Mar 2024 | 29 April 2024 | 29 April 2024 | |
| 1 Apr 2024 – 30 Apr 2024 | 30 May 2024 | 30 May 2024 | |
| 1 May 2024 – 31 May 2024 | 27 June 2024 | 27 June 2024 | |
| 1 Jun 2024 – 30 Jun 2024 | 30 July 2024 | 30 July 2024 | |
| 1 Jul 2024 – 31 Jul 2024 | 29 August 2024 | 29 August 2024 | |
| 1 Aug 2024 – 31 Aug 2024 | 27 September 2024 | 27 September 2024 | |
| 1 Sept 2024 – 30 Sept 2024 | 30 October 2024 | 30 October 2024 | |
| 1 Oct 2024 – 31 Oct 2024 | 28 November 2024 | 28 November 2024 | |
| 1 Nov 2023 – 30 Nov 2024 | 30 December 2024 | 30 December 2024 | |
| 1 Dec 2024 – 31 Dec 2024 | 30 January 2025 | 30 January 2025 | |
| 5. Plastic bags | 1 Dec 2023 – 29 Feb 2024 | 27 March 2024 | 27 March 2024 |
| 1 March 2024 – 31 May 2024 | 27 June 2024 | 27 June 2024 | |
| 1 June 2024- 31 Aug 2024 | 27 September 2024 | 27 September 2024 | |
| 1 Sept 2024 – 30 Nov 2024 | 30 December 2023 | 30 December 2024 | |
| 6. Sugary Beverage | 1 Jan 2024 – 31 Jan 2024 | 28 February 2024 | 28 February 2024 |
| 1 Feb 2024 – 29 Feb 2024 | 27 March 2024 | 27 March 2024 | |
| 1 Mar 2024 – 31 Mar 2024 | 29 April 2024 | 29 April 2024 | |
| 1 Apr 2024 – 30 Apr 2024 | 30 May 2024 | 30 May 2024 | |
| 1 May 2024 – 31 May 2024 | 27 June 2024 | 27 June 2024 | |
| 1 Jun 2024 – 30 Jun 2024 | 30 July 2024 | 30 July 2024 | |
| 1 Jul 2024 – 31 Jul 2024 | 29 August 2024 | 29 August 2024 | |
| 1 Aug 2024 – 31 Aug 2024 | 27 September 2024 | 27 September 2024 | |
| 1 Sept 2024 – 30 Sept 2024 | 30 October 2024 | 30 October 2024 | |
| 1 Oct 2024 – 31 Oct 2024 | 28 November 2024 | 28 November 2024 | |
| 1 Nov 2024 – 30 Nov 2024 | 30 December 2024 | 30 December 2024 | |
| 1 Dec 2024 – 31 Dec 2024 | 30 January 2025 | 30 January 2025 | |
