On 31 March 2023, the South African Revenue Service (Sars) announced an amendment of Rule 19A to the Customs and Excise Act, 1964 (Customs and excise warehouses) for the implementation of tobacco products related excise duties on nicotine and nicotine-substitute solutions in vaping products – Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored, with effect from 01 June 2023.
The DA forms in question are:
- DA 260 Excise Account – Tobacco Products (SOS)
- DA 260 Excise Account – Tobacco Products (VM)