Excise and manufacturing

Excisable goods directory

Excise consist of various taxes imposed on goods manufactured in South Africa by the SARS Customs & Excise department.

These taxes can be expressed as a percentage of the value of the goods, or a set unit cost (such as 20c per kilogram).  The percentage or unit cost is called the rate of Excise duty. The rates of duty applicable to manufactured goods are listed in the South African tariff book according to tariff (HS) code.

Use this Excisable goods directory to determine whether the products you manufacture incur Excise, and the rates of Excise duty applicable:

The tariff book

The South African tariff book is broken into various schedules listing different types of taxes and rebates.

The sections listing Excise 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.

Your tariff code

To find rates of Excise duty applicable to your products in these schedules, you will need your tariff or HS code. This is a standardised numerical code that is used to classify goods for the sake of import, export and trade statistics. You can see the structure of tariff code below. If you do not have the South African tariff code(s) relevant to your imports, please consult our tariff code directory by clicking here.

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It is important that you use the correct tariff or HS code to declare your excisable goods as the Excise duty tax payable is linked to it. Using the wrong code could results in hefty tax penalties.

If you are concerned about the accuracy of your tariff code, you can either sign up for our online training course in HS codes and tariff code determination, or get a professional tariff classification report done.

Once you have your tariff code you can consult our excisable goods directory using the following steps: