On 04 July 2025, the South African Revenue Service (SARS) informed of the insertion in Part 2A of Schedule No.1 to the Customs and Excise Act, 1964 (Specific Excise Duties on Locally Manufactured or on Imported Goods of the Same Class or Kind) as a consequence to the amendment to Part 1 of Schedule No.1 to the Act, 1964 (Ordinary Customs Duty), in order to provide for vaping devices presented with vaping liquid and the insertion of Note 5 to clarify that the rate of duty specified in the rate of duty column is only applicable to liquid presented with the device.
Note 5 reads: “For the purposes of item 116.10.10, the rate of excise duty specified in the rate of excise duty column is applicable to the liquid contained in that device.”
Tariff Item 116.00 reads: “Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles:”
Tariff Item 116.10/8543.40 “Electronic cigarettes and similar personal electric vaporising devices:”
Tariff Item 116.10.10/8543.40.10 “Presented with vaping liquid, whether or not containing nicotine”, at a Rate of Excise Duty of R3.18/m.