Excise Duty

What is Excise Duty?

Excise duty is a tax charged on specific goods produced in or imported into South Africa, like alcohol, tobacco, and fuel.

Think of it like this…

It’s a sin tax or usage tax on certain products.

Why does it matter?

• Rates are set in the national budget each year
• Payable by manufacturers, importers, or distributors
• Affects pricing and profitability

Best practice

Ensure correct product classification and timely payment to SARS.