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Excise Tax Lookup

Determine the rate of Excise tax on locally manufactured goods and imports

Excise taxes (duties and levies) are imposed by SARS on both locally manufactured and imported goods listed in Schedule 1 Parts 2 to 7.

Goods that incur excise tax are generally high-volume consumables, as well as products that are considered non-essential (luxury) items. This includes liquor, tobacco products, cosmetics, and petroleum.

Paying excise is required mainly as a means of boosting state income. As a secondary function, excise duties and levies exist to lift retail prices, thereby discouraging South African consumers from purchasing products that are harmful to their health and to the environment. It is therefore informally referred to as sin-tax.

Read more about the various types of excise tax South African traders are liable for,  and their functions in this guide to excise.

South African excise taxes are levied according to the tariff code the relevant goods are classified under. Therefore, to determine the excise payable, you will first need to know the tariff code(s) your goods are classified under. To find out the tariff codes on a particular product or material, refer to our tariff code look-up.

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Finding your rates of excise tax in the tariff book

The sections of the South African tariff book listing excise duties and levies are:

  • Schedule 1 Part 2A and 2B – Excise Duty Listings that apply to locally produced and imported goods that incur Excise tax.
  • Schedule 1 Part 3A-F – Environmental levies on goods that are a threat to our natural resources.
  • Schedule 1 Part 5A and 5B – Levies on fuel and petroleum products.
  • Schedule 1 Part 7A – Health promotion levies on sugary beverages.

Schedule 1 Part 2A – Specific Excise Duties on locally manufactured or imported goods

Click the button below to open Schedule 1 Part 2A

Step 1: Schedule 1 Part 2A lists tariff codes in numerical order. Scroll down until you find the tariff code for your goods. Alternatively, press “Control F” on your keyboard to open a search function and type your tariff code into the search field that appears on your screen.

Step 2: Check that the article description shown matches your goods.

Step 3: Find the rate of excise duty that applies to your goods.

You’ll find these rates are listed per unit. For example, 20c per kilogram, or R3,50 per litre.

Schedule 1 Part 2B – Ad Valorem Excise Duties on locally manufactured goods or imported goods

Click the button below to open Schedule 1 Part 2B

Step 1: Schedule 1 Part 2B also lists tariff codes in numerical order. Scroll down until you find the tariff code for your goods. Alternatively, press “Control F” on your keyboard to open a search function and type your tariff code into the search field that appears on your screen.

Step 2: Check that the article description shown matches your goods.

Step 3: Find the rate of excise duty that applies to your goods.

Ad Valorem taxes are incurred by value. In the case of an import, this is a percentage of the import’s FOB or Customs value. If the excisable goods are manufactured locally, the rate of excise duty is levied on the ex-factory cost of production. The ex-factory value includes the cost of raw materials, resources and labour that went into producing it.

Other excise taxes

Your goods may incur other rates of excise tax listed in Schedule 1 Parts 3 to 7.

Use the same methods we’ve shown you below to identify whether your tariff code is listed in any of the following schedules. If it is not, none of these taxes apply to your goods.

Trading in excisable goods

If you intend to manufacture excisable goods in South Africa, you will need to register an excise manufacturing warehouse. Click below to get in touch with our consultants about these registrations.

Importing excisable goods

If you intend to import excisable goods, it means you will have multiple import duties and levies payable on the import.

  1. Use our import duty lookup to check that you are aware of all the duties on your tariff code.
  2. Use our import duty and VAT calculator to determine the tax payable on your import.

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Frequently Asked Questions

What is an import export license?

It is a number, or code, that you receive when you register at customs as an importer, exporter, or both. It is also referred to as a customs code, CNN number, customs client number or customs registration number. It allows an individual or business to clear goods through customs and to make international payments for imported and exported goods.

When do I need an import export license?

An import export license is officially required when:

  • The total imported/exported cargo is R150 000 or more in one calendar year; or
  • You are importing for resale or commercial gain and not for your own personal use.
  • You are making an advance payment above R50 000 for goods still to be imported and require an APN (advanced payment notification) number.
  • You are not a natural person, for example a company
  • You are involved in other customs activities such as trade agreements, rebates or bond stores.

You also require a customs license if you want to make or receive an international payment for imported or exported goods through your bank (this is not necessary if you use your credit card, but credit card transactions typically involve very high forex costs).

Can I use an import export license to import or export anything from or to any country?

Yes, one import export license covers all goods traded across the South African border. Note that some regulated goods require an additional permit. You can search your product in our prohibited and regulated goods look up to see if there are any additional requirements.
You can use the same license to import from or export to different countries. If you export goods to a country that has a trade agreement with South Africa we recommend that you get the associated certificate of origin so that your buyers benefit from the import duty tax saving.

Do I need to pay any yearly fees once I've received my license?

No, yearly fees are not applicable to import export licenses.

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