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SA Revenue Service imposes new excise duty on vaping liquid
Cape Times
|July 08, 2025
VAPING TAX
A NEW customs duty has been slapped on vaping liquid, which will result in higher prices.
On Friday the South African Revenue Service (SARS) introduced important amendments to the Customs and Excise Act, 1964, aimed at tightening the regulation of electronic cigarettes and vaping products.
These changes, reflected in amendments to Schedule No. 1 (Parts 1 and 2A) and Schedule No. 6 (Part 1E), include the insertion of new tariff subheadings, the introduction of an excise duty on vaping liquid, and the implementation of new rebate provisions for defective or exported products.
XA Global Trade Advisors explained that under the amended tariff structure, a new subheading, 8543.40.10, has been inserted to specifically classify vaping devices presented with vaping liquid, whether or not the liquid contains nicotine.
The customs duty applicable to this subheading is currently set at free for imports under the general rate and under all listed trade agreements.
This story is from the July 08, 2025 edition of Cape Times.
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