Excise – Ad Valorem Excise Duty

28 March 2024 – Ad Valorem Excise Duty is payable on certain locally manufactured goods and goods imported of the same class or kind. Ad Valorem Excise Duty is determined in terms of Schedule 1 Part 2B, which specifies the goods on which duty is levied, each with its own applicable rate of duty. The policy and annexure have been updated to align with legislation.

• SE-ADV-02 – Ad Valorem Excise Duty – External Policy
• SE-ADV-02-A01 – Ad Valorem Value Determination – External Annexure