Why excise needs a specialist
Ordinary customs duty is assessed once at import. Excise duty and the various levies — on alcohol, tobacco, fuel, sugary beverages and environmental-levy goods — are administered through licensed premises, periodic accounts and strict removal procedures. Get the paperwork wrong and the consequences are penalties, forfeiture or a suspended licence, not just a delayed container.
What we handle
- Import and export clearances for excisable goods, with the correct excise tariff item and levy applied
- Entries into and removals from customs and excise bonded warehouses (including re-warehousing and transfers in bond)
- Excise duty accounts and periodic returns for licensed manufacturers, warehouses and importers
- Rebate provisions, refunds and drawbacks under the Customs & Excise Act and Schedules
- Licence and permit applications and liaison with SARS Excise on queries and audits
- Deferred-payment and bond arrangements where applicable
Goods we clear under excise
Wine, spirits, beer, ciders and ready-to-drink products; cigarettes, cigars and other tobacco; petrol, diesel, lubricants and biofuels; sugary beverages under the health promotion levy; and goods attracting environmental and other levies such as tyres, plastic bags and certain electronics.
Bonded storage
Where goods are to be stored duty-unpaid pending sale or export, we arrange entry into a licensed customs and excise bonded warehouse in Durban and manage the subsequent removals for home consumption or export. This is often the difference between paying duty on arrival and paying it only when the goods are actually sold.
Frequently asked
What is the difference between customs duty and excise duty?
Customs duty is charged on imported goods at the border. Excise duty is a levy on specific goods — alcohol, tobacco, fuel and others — whether imported or locally produced, and is administered through licences, bonded premises and periodic accounts.
Can imported liquor be stored duty-unpaid?
Yes. Goods can be entered into a licensed customs and excise bonded warehouse and duty becomes payable only when they are removed for home consumption. We arrange the warehouse entry and all subsequent removals.
Do you help with excise audits and SARS queries?
Yes. We prepare and lodge the accounts, so we are best placed to answer queries on them. We support clients through SARS Excise verifications and audits with the underlying documentation.
