The SARS Excise Licensing or RLA (Registration, Licensing and Accreditation) division have significantly expanded their licensing efforts in recent years. Excise licensing have seen the adoption of Environmental Levies, and Health Promotion Levies, to mention a few.
Below is a comprehensive summary of significant SARS Excise Licensing. We have also included a consolidated list of license types performed by The Customs Hub.
Excise Licensing Offered by The Customs Hub
Here is a non-exhaustive list of Excise licenses offered by us.
List of Excise Licenses:
- Manufacturer (VM)
- Biodiesel
- Diesel Food
- Electric Filament Lamps
- Electricity
- Emissions / Carbon Tax Products
- Malt Beer
- Petroleum Products
- Plastic Carrier and Flat Bags
- Spirits (Primary Warehouse – VMP)
- Spirits (Secondary Warehouse – VMS)
- Sugary Beverages (Incl. Light Manufacturers)
- Tobacco Products
- Tyres
- Producer Electricity
- Producer or Dealer Trading in Diamonds
- Rebate User Rebate Store for Schedule 6
- Refund User Under the Diesel Refund Scheme
- Security Particulars Bonds / Guarantees
- Special Ad Valorem Manufacturing Warehouse (VS)
- Special Manufacturing Warehouse (SVM)
- Wine, Vermouth or Other Fermented Beverages
- Traditional African Beer
- Alcohol Powder Products
- Special Storage Warehouse (SOS)
- Goods for Duty and Tax Free Shops
- Goods for Ships and Aircraft Stores
- Locally Manufactured Goods for Export
- Malt Beer
- Petroleum Products for Marking and Jet Fuel
- Petroleum Products to BELN countries
- Spirits
- Tobacco Products
- Wine, Vermouth or Other Fermented Beverages
- Storage Warehouse (OS)
- Wine, Vermouth or Other Fermented Beverages
- Still Manufacture or Import of Stills
- Still Manufacturing of Spirits
- Still Owner.
About Excise
Excise refers to a tax on specific goods produced or sold within a country. Excise goods are luxury items, impacting on public health, the environment, or society. Examples include alcohol, tobacco, and fuel. It also helps to regulate consumption and generate revenue for government services.
Ad Valorem Products
Ad valorem tax is based on the percentage of the value goods sold. This means that the tax amount fluctuates with the product’s price. It ensures that the duty reflects the value of the goods, making it responsive to market changes.
Alcohol Products
Alcohol is a significant category under the SARS Excise licensing, which includes various subcategories.
Subcategories of Alcohol:
- Malt Beer – Fermented beverage made primarily from malted grains
- Other Fermented Beverages – Beverages that undergo fermentation but do not fall under specific classifications like beer or wine. Examples include cider or mead
- Spirits / Spirituous Beverages – These are distilled alcoholic beverages with a higher alcohol content, including whisks, vodka, and rum
- Traditional African Beer – Locally brewed beers that use traditional ingredients and methods
- Wine and Vermouth – Wine is made from fermented grapes, while vermouth is a fortified wine flavored with various botanicals.
Diamond Export Levy
The diamond export levy is a tax on the exportation of diamonds from South Africa.
Diesel Refund System
A system allowing businesses to apply for refunds on excise duty paid on diesel.
These are used for specific purposes, such as agriculture and mining.
Environmental Levy Products
Environmental levies are designed to reduce harmful emissions and encourage sustainable practices.
Examples include:
- Carbon Tax – A tax imposed on carbon emissions produced by specific sectors
- Electric Filament Lamps – A levy on traditional electric filament lamps to encourage energy efficiency
- Electricity Generation – A levy applied to specific methods of electricity generation that have environmental impacts
- Motor Vehicle CO2 Emission – A levy on new motor vehicles based on their carbon emissions
- Plastic Bags – A levy on single-use plastic bags
- Tyres – A levy on the sale of vehicle tyres.
Fuel Levy and Road Accident Fund (RAF) Levy
Taxes on petroleum products that contribute to road maintenance and accident victim compensation.
Health Promotion Levy on Sugary Beverages
A tax imposed on sugary drinks to combat obesity and related health issues.
Understanding Excise licensing is crucial for businesses, particularly manufacturers or producers.
Petroleum Products
Various petroleum-based products, including fuels and lubricants.
Tobacco Products
Items made from the tobacco plant, including cigarettes and cigars.
Contact Us
Please Contact us for advice or a quotation.
We can help you with:
- License Application Process
- Supporting Documents and Templates
- Overcoming any Excise License challenges.
Also see our Customs Licensing page.
