A SARS TDN (Tariff Determination) for Alcoholic Beverages is mandatory.
In 2015, the Customs & Excise legislation was amended to cater for the requirement of mandatory TDNs (Tariff Determinations).
Specifically, the legislation required that all importers and local manufacturers of alcoholic beverages must attain a formal Ruling from SARS.
Why this matters now
We have recently noted a resurgence of enforcement activities at SARS in this regard.
Legal Framework and Scope
In accordance with Section 47(9) of the Customs and Excise Act, all importers and all local manufacturers must comply.
This applies to all alcoholic beverages falling under Chapter 22 of Schedule 1 Part 1 of the Act, including:
- Beer, wine, and vermouth.
- Other fermented beverages.
- Spirituous beverages (Whisky, Rum, Gin, Vodka, Liqueurs, and Cordials, etc.).
It also applies to all new brands not included in an existing TDN Ruling.
For new brands, one is required to perform an Amendment Application.
Risks of Non-Compliance
Failure to produce a requisite TDN during an audit or inspection can lead to:
- Rejection of Excise License Applications: Causing significant delays.
- Penalties: Fines of up to 50% of the value of the goods in terms of sections 78(1) and 84(1).
- Operational Disruptions: Temporary closure of facilities and suspension of removals from Excise manufacturing warehouses.
- Detention of Goods: Detainment and seizure of import goods.
A SARS TDN (Tariff Determination) for Alcoholic Beverages is Mandatory
Contact Us for a TDN (Tariff Determination) for Alcoholic Beverages
Please Contact us for advice or a quotation for a Customs TDN (Tariff Determination).
The Customs Hub is highly experienced in compiling TDN applications and ensuring they meet SARS’ rigorous standards.
If you do not currently have a formal Ruling in place for your brands, or if you require an amended Ruling, please contact us urgently.
We can provide a comprehensive quotation to manage the application process on your behalf and safeguard your operations.
