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.
FAQ: Is Vaping tax based on production or sale?
On removal from the manufacturing warehouse (VM) ready for sale/consumption. A sale does not need to have taken place.
FAQ: As our company procures locally manufactured products for the purpose of export, we seek clarity on whether the products being exported will be exempt from excise tax?
Exports by any entity/person is exempt from the payment of the Excise duty through the refund on application of the duties paid, subject to proof of payment of the duties and proof of export on receipt of the goods in the country of destination.
FAQ: How long should the process for registering a bonded warehouse take?
The turnaround time is 21 working days, provided all required information and supporting documents are submitted.
