FAQ: The company is already a registered importer with an importer code, must all those details on the form be completed again and all those supporting documents be submitted to SARS again?
No, only the details required for licensing the manufacturing warehose (if applicable), must be submitted.
FAQ: What happens to existing stock manufactured before 1 June 2023?
Duty is not applicable to such stock manufactured ready for sale/consumption prior to this date.
FAQ: Literally all companies dealing in the manufacturing of e-liquid in South Africa are very small. The manufacturing turnover is less than the turnover of a small Spar. We are talking many under R1 million and maybe the largest manufacturers at R5 million a month, and these would be a handful. It is very difficult for us to manage the compliance. How do you suggest that we manage the compliance if we are struggling to do so and are struggling with our limited human resources as we are very small companies?
SARS have dedicated employees at the SARS Contact Centre 0800 00 7277, and its various Customs and Excise branches that can assist clients to become and remain compliant. A dedicated Excise team will also be allocated to clients and be responsible for the assistance of every licenced manufacturing warehouse to facilitate compliance and advise on […]
FAQ: If a company only imports, do they need to apply for anything more than the customs code which they already have?
No, once registered as an importer they can start importing.
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
