Excise made simple—your compliance, our expertise.

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Excise Registrations

• Assistance with the preparation and submission of applications for excise registrations, ensuring all required documentation is complete and accurate.
• Guidance on the classification of goods and activities to determine the appropriate excise registration category.
• Support in obtaining SARS approval for excise registrations, including follow-ups and addressing any queries from SARS.

Licensing Services

• Assistance with obtaining excise licenses for manufacturing, storage, or distribution of excisable goods.
• Advisory on the conditions and obligations associated with excise licenses, including periodic renewals and amendments.
• Support in maintaining compliance with licensing conditions, such as proper record-keeping and adherence to SARS inspections.

 Compliance Audits

• Conducting thorough audits to ensure adherence to SARS regulations and the Customs and Excise Act.
• Identifying and rectifying compliance gaps, including incorrect tariff classifications or duty calculations.

Record-Keeping and Documentation

• Guidance on maintaining accurate and complete records of excisable goods, including production, storage, and movement.
• Assistance with the preparation and submission of excise returns, ensuring timely and accurate reporting.

Dispute Resolution

• Support in resolving compliance-related disputes with SARS, including representation during audits or investigations.

 Excise Returns

• Preparation and submission of excise returns, including detailed schedules of duties, levies, and rebates.
• Ensuring compliance with SARS reporting requirements, including the use of prescribed forms and formats.

Supporting Documentation

• Assistance with the preparation of supporting documentation for excise claims, such as diesel refunds or rebates.
• Guidance on maintaining proper documentation for audits or inspections by SARS.

 Alcohol Products

• Advisory on excise duties for locally produced and imported alcohol products, including compliance with SARS regulations.
• Guidance on record-keeping and reporting requirements specific to alcohol products.

 Malt Beer

• Assistance with compliance for excise duties on beer brewed from malted barley or other grains.
• Support in calculating excise duties based on production or import volumes and alcohol content per liter.
• Preparation and submission of excise returns to SARS, ensuring accuracy and adherence to regulations.
• Guidance on maintaining production and sales records for audits and inspections.

Traditional African Beer 

• Advisory on excise duties for beer made from un-malted grains or beer powder.
• Assistance with classification of products as traditional African beer to ensure compliance.
• Support in preparing and submitting excise returns detailing production or import volumes.

 Wine

• Unfortified Wine: Assistance with excise duties for wine with alcohol content not exceeding 15% per volume, including accurate reporting and classification.

• Fortified Wine: Guidance on compliance for wine fortified with spirits, ensuring accurate calculation of excise duties based on alcohol content (15%-23% per volume).

• Support in maintaining records of wine production or imports and preparing excise returns.

Sparkling wine

• Advisory on excise duties for sparkling wine, including accurate classification and calculation of duties based on production or import volumes.
• Assistance with proper reporting and record-keeping to ensure compliance with SARS requirements.

Spirits

• Guidance on excise duties for distilled spirits such as whiskey, brandy, vodka, and rum.
• Support in calculating duties based on liters of absolute alcohol (LAA) and maintaining production records.
• Assistance with preparing and submitting excise returns, ensuring full compliance with SARS regulations.

Other Fermented Beverages

• Unfortified Beverages: Support in managing excise duties for fermented beverages with alcohol content between 2.5% and 15% per volume.
• Fortified Beverages: Assistance with compliance for fortified beverages, ensuring accurate reporting of alcohol content (15%-23% per volume).

 Redeay-toDrink (RTD) Beverages

• Advisory on excise duties for spirit coolers and flavored alcoholic drinks.
• Assistance with classification, calculation of duties, and submission of excise returns.

 Powdered Alcohol

• Guidance on excise duties applicable to alcohol in powdered form.
• Support in reporting production or import volumes to SARS and maintaining accurate records.

 Carbon Tax

• Assistance with identifying taxable activities and emissions sources, including stationary and mobile sources.
• Support in calculating carbon tax liabilities based on emissions thresholds and applicable rates.
• Preparation and submission of carbon tax returns, ensuring accuracy and compliance with SARS guidelines.
• Advisory on implementing measures to reduce emissions and qualify for tax rebates or exemptions.
• Guidance on compliance with the carbon fuel levy, applicable to fuels used for transportation and industrial purposes.
• Assistance with calculating levy amounts based on fuel consumption and emissions factors.
• Support in maintaining records of fuel usage and submitting levy returns to SARS.

Electricity Generation Levy

• Guidance on licensing requirements for entities generating electricity from non-renewable sources.
• Assistance with calculating levies based on the quantity of electricity generated and submitted monthly returns.
• Support in maintaining records of electricity generation and compliance with SARS inspections.

Motor Vehicle Carbon Dioxide Emissions Levy

• Advisory on excise duties applicable to new motor vehicles based on CO2 emissions levels.
• Assistance with compliance for importers and manufacturers, including accurate reporting and payment of levies.

Tyre Levy

• Support in adhering to levies on new and retreaded tyres, including proper record-keeping and reporting.
• Assistance with quarterly submissions of tyre levy returns and addressing SARS queries.

Plastic Bag Levy

• Guidance on compliance with levies on plastic carrier and flat bags, including licensing requirements for manufacturers.
• Support in maintaining records of production and sales and submitting quarterly levy returns.

Electric Filament Lamps Levy

• Assistance with licensing and compliance for manufacturers or importers of electric filament lamps.
• Advisory on levy calculations based on the quantity of lamps produced or imported.

Cigarettes

• Assistance with compliance for excise duties on cigarettes, including accurate classification and reporting.
• Support in calculating duties based on the quantity of cigarettes produced or imported.
• Guidance on maintaining production and sales records for audits and inspections.
• Preparation and submission of excise returns to SARS, ensuring adherence to regulations.

Cigarette Tobacco

• Advisory on excise duties for loose tobacco used in the production of cigarettes.
• Assistance with proper classification and valuation to ensure accurate duty assessments.
• Support in maintaining records of production or imports and preparing excise returns.

 Cigars

• Guidance on excise duties for cigars, including accurate classification and reporting.
• Assistance with calculating duties based on the quantity and value of cigars produced or imported.
• Support in maintaining records for audits and submitting excise returns.

Pipe Tobacco

• Advisory on excise duties for tobacco used in pipes, including proper classification and valuation.
• Assistance with compliance for production or import activities, ensuring accurate reporting.
• Support in preparing and submitting excise returns to SARS.

Waterpipe Tobacco (Hubbly Bubbly)

• Guidance on excise duties for waterpipe tobacco, including flavored and unflavored variants.
• Assistance with maintaining records of imports and sales for compliance purposes.
• Support in calculating duties and submitting excise returns.

Heated Tobacco Products

• Advisory on excise duties for heated tobacco products, including compliance with SARS regulations.
• Assistance with classification and valuation to ensure accurate duty assessments.
• Support in maintaining records and preparing excise returns.

Vaping Products 

• Guidance on excise duties for vaping products, including e-liquids and devices containing nicotine.
• Assistance with licensing and registration requirements for manufacturers and importers.
• Support in calculating duties based on nicotine content and submitting excise returns.

Snuff

• Advisory on excise duties for snuff, including compliance with SARS regulations.
• Assistance with classification and valuation to ensure accurate reporting.
• Support in maintaining records of production or imports and preparing excise returns.

Chewing Tobacco

• Guidance on excise duties for chewing tobacco, including proper classification and valuation.
• Assistance with compliance for production or import activities, ensuring accurate reporting.
• Support in preparing and submitting excise returns to SARS.

Illicit Tobacco

• Advisory on measures to prevent the production or sale of illicit tobacco products.
• Assistance with compliance for licensed manufacturers and importers to avoid penalties.
• Support in addressing disputes or audits related to illicit tobacco activities.

Fuel Levy

• Assistance with calculating and paying fuel levies, ensuring compliance with SARS guidelines.
• Advisory on maintaining records of fuel sales and purchases for accurate reporting.

Road Accident Fund Levy

• Guidance on reporting and paying the Road Accident Fund Levy, including proper documentation.
• Support in addressing queries or disputes related to the levy.

Diesel Refunds

• Preparation and submission of diesel refund claims, including evidence submission and dispute resolution.
• Advisory on qualifying criteria and maintaining records for audits.

Air Passenger Tax

• Support for aviation operators in complying with air passenger tax requirements, including reporting and payment.
• Assistance with maintaining records of chargeable passengers and addressing SARS audits.

Diamond Export Levy

• Advisory on the calculation and payment of the diamond export levy, including compliance with SARS regulations.
• Support in maintaining records of exports and addressing disputes with SARS.

Sugary Beverages

• Assistance in accurately reporting and remitting the levy, including maintaining records of production and sales.
• Guidance on compliance with SARS requirements, including proper documentation and reporting.
• Advisory on implementing measures to reduce sugar content and qualify for exemptions or rebates.

Electronics and Gaming Equipment

• Advisory on excise duties applicable to items such as televisions, gaming consoles, and other electronic devices.
• Assistance with accurate valuation and reporting to ensure compliance with SARS regulations.

Cosmetics and Perfumes

• Guidance on excise duties for luxury cosmetics and perfumes, including proper classification and documentation.
• Support in maintaining records of imports and sales for audit purposes.

Fur Skin Clothing

• Assistance with compliance for excise duties on fur skin clothing, including valuation and reporting requirements.

Fireworks and Firearms

• Advisory on excise duties for fireworks and firearms, ensuring adherence to SARS regulations and proper documentation.