4 September 2023 – The Minister of Finance announced in the 2022 Budget on 23 February 2022 that excise duty on vaping tobacco products would be introduced. Nicotine and nicotine-substitute solutions in vaping products was included in the tax net with a flat excise duty rate of R2.90/ml from 1 June 2023. The forms DA260 Excise Account for Tobacco Products in which the vaping products is accounted for excise duty purposes were also amended accordingly to insert the vaping products.
For the recently published frequently asked questions on Vaping products, see the Tobacco Products webpage.
