Anthony Norman & Associates

Ad Valorem Excise

Goods deemed to be luxury or non-essential goods such as cosmetics and related products, televisions and radios, motor vehicles and others may be subject to an additional tax colloquially referred to as ad valorem excise duty.
These ad valorem excise duties are payable not only on locally produced products, but also on imported goods.
Any manufacturer of any items subject to an ad valorem excise duty liability, or anyone who has any such products manufactured from any materials owned by them are required to register their premises for ad valorem excise duty purposes and submit quarterly returns remitting the ad valorem excise duties to SARS (South African Revenue Service). We assist our clients to navigate the ad valorem legislation and to comply with the requirements.