FAQ: Are products that do not contain nicotine liable for this tax?

Zero nicotine/ nicotine substitute vaping solutions are liable for vaping tax at the same rate as nicotine containing vaping solutions.
If in doubt about your products kindly apply for a tariff determination. For more information on making application please visit the Tariff webpage by following the link: https://www.sars.gov.za/customs-and-excise/tariff/.

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