FAQ published relating to licensing and registration requirements of vaping products

From 1 June 2023, a flat excise duty rate of R2.90/ml is charged on nicotine and nicotine-substitute solutions in vaping products. The forms DA260 Excise Account for Tobacco Products, in which the vaping products are accounted for excise duty purposes, were also amended accordingly to insert the vaping products.

What is it?

Tobacco Products, including Cigarettes, Cigars, Cigarette Tobacco, Pipe Tobacco and Vaping Products, are subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU). 

Who is it for?

Excise Duty on Tobacco and Vaping Products is payable by manufacturers of these products throughout the SACU. 

What steps must i take?

Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in Tobacco Products on which the applicable Excise Duty has not yet been paid. 

How do I submit my excise account?

All licensees must be registered for eFiling as the submission and payment of accounts can only be made via eFiling. The following process should be followed:

• Register on eFiling;
• Once registered, log on;
• Click on the Request Declaration button;
• Insert the warehouse number;
• Click on Continue and the form will be generated.

If clients are not able to access the eFiling service, they must contact the nearest SARS Excise Branch Office for assistance.

When and how should it be paid?

The applicable Excise Duty on Tobacco Products is self-assessed by licensed manufacturers per monthly Excise account and paid to SARS via eFiling.  

For more on the recently published frequently asked questions on Vaping products, see the Tobacco Products webpage.