On 29 May 2023, the South African Revenue Service (SARS) announced the amendment of Rule 19A1.01 to the Customs and Excise Act, 1964 to provide for the approval of licensing applications in respect of vaping solutions, which is effective from 01 June 2023.
Rule 19A1.01 to the Act, 1964 reads “(d) Every application that is approved for the licensing of a warehouse contemplated in paragraph (b) in respect of tobacco products classifiable under items 104.37.14 or 104.37.16 will be issued with effect from the date on which the duty liability of the applicant arose in terms of this Act.”