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SARS - South African Revenue Service
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Customs and Excise

Tobacco Products

WHAT’S NEW?

  • 24 August 2023 – FAQs for Vaping products
    Frequently Asked Questions were published for Vaping products to clarify licensing and registration requirements, which manufactures are impacted and more. Scroll down to see the FAQs.

WHAT IS IT?

Tobacco Products including Cigarettes, Cigars, Cigarette Tobacco, Pipe Tobacco and Vaping 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 Tobacco and Vaping Products 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 Tobacco Products 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 Tobacco Products is self-assessed by licensed manufacturers per monthly Excise account and paid to SARS via eFiling.  

Click here to see the Current Rates.

Related Documents

DA 132 – Requisition for Impression Stamps used by Cigarette manufacturers – External Form

DA 133 – Return in respect of Spirits – External Form

DA 185 4A14 – Registration Client Type 4A14 – Registered still – External Annexure

DA 185 4A15 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use – External Annexure

DA 185 4A16 – Client Type 4A16 – Non-commercial manufacturer of sugary beverages (Section 59A and Rule 54I 03) – External Annexure

DA 185 4A17 – Registration Client Type 4A17 – Tobacco Leaf Dealer – External Annexure

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 185.4B2 – Licensing Client Type 4B2 – Manufacturing warehouse – External Form

DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse – External Form

SE-TOB-02 – Tobacco – External Policy

Frequently Asked Questions

Table of Contents

Last Updated:

  • 11/10/2023
  • 13:07
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