FAQ: Is it correct that companies who import to sell locally don’t need a warehouse because excise is already accounted for?
Only if they clear the goods using purpose code Duty Paid (DP) at importation.
FAQ: Do companies/clients need a separate licence for manufacture and import?
VM license for Manufacturing and registration (Importer’s code) for imports.
FAQ: What are the tariff codes for import of vape disposables?
TH 2404.12 (104.37.14) TH 2404.19.10 (104.37.16)
FAQ: Which tariff codes will now attract excise duty at time of importation?
TH 2404.12 (104.37.14) TH 2404.19.10 (104.37.16)
FAQ: What are the security requirements for the vaping VMs. Of concern is the large amount of Do-it-Yourself mixing shops in South Africa. These shops are creating excisable products. Realistically will SARS be able to visit every DIY shop and do inspections?
All manufacturers of vaping solutions or substitutes thereof must licence with SARS. SARS does have resources and systems in place to deal with unlicenced manufacturing.
FAQ: What are or where could companies find the warehouse requirements needed for VM warehouse verification?
Licensing and Registration – External Policy
FAQ: Is Excise Licencing Process going to be updated for companies that have never dealt with excise before?
The existing processes for licencing/registration are applicable, the Licensing and Registration policy will be updated to include vaping products.
FAQ: Is licensing and registration applicable to import warehousing?
Importers must register as an importer using the same DA185 form.
FAQ: Is this account on eFiling and submissions for manufacturers only or for importers as well?
Local manufacturers only.
FAQ: Is there a requirement to register if we do not manufacture but only import, and distribute locally?
Licencing of a manufacturing warehouse is only for local manufacturers. Registration is for manufacturing for own use. Registration is required for all importers and their agents.
