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.
FAQ: Will the calculation be based on units sold or produced and what are the time periods applicable?
The duty is calculated on the volumes produced in millilitres and the duty is paid upon removal from the manufacturing warehouse when ready for sale. There are various accounting, submission, and payment periods, for the various Excisable products and the dates and frequencies can be found on the SARS website sars.gov.za on the Excise page, […]
FAQ: Are there special licencing/registration requirements?
The following additional supporting documents must be presented with the application (DA 185): Registration certificate of business. Site plan- does not need be a blueprint although it must be according to scale. A list of plant machinery. Identity / passport documents of all proprietors, directors, partners, members, trustees, administrators, etc. involved in the company.
FAQ: Is licencing only for manufacturers of vaping e-liquid and not for raw nicotine resellers? What would be the process for those that fall into this category?
Only local manufacturers of vaping solutions or substitutes thereof whether in bulk or packed for retail sale, must licence their manufacturing warehouses and not sellers or resellers of unmixed raw material including nicotine. A hard copy of the form DA 185 together with annexure DA 185.4B2 must be completed and submitted to the nearest Customs […]
