Customs

Vaping liquid, whether or not containing nicotine excise duty increase

On 30 April 2026, the South African Revenue Service (SARS) announced an increase in the rate of excise duty in tariff Item 116.10.10/8543.40.10 in Schedule No 1 Part 2A (Specific Excise Duties on locally manufactured or on imported goods of the same class or kind) of the Customs and Excise Act, 1964, “Presented with vaping liquid, whether or not containing nicotine” from R3.18/ml to R3.29/ml.

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