Importers and local manufacturers of alcoholic beverages have a legal obligation to submit specified alcoholic products for official tariff determination to the South African Revenue Service (SARS). Submissions to SARS must include product- and manufacturing process information, as well as a duly motivated proposed tariff classification for each product. The deadline period is 1 April 2015 to 31 March 2020.

All alcoholic beverage product types/brands for which a tariff determination submission has not yet been submitted to SARS; i.e. all packed, imported and locally manufactured, alcoholic beverages produced through distillation and blending, fermentation or brewing are included. Alcoholic beverage types and brands that are imported or locally manufactured for the first time must be submitted for tariff determination upfront.

Overdue products include spirituous beverages entered under subheading 2208.90 (“Other”), liqueurs and cordials, clear malt beer and other fermented beverages. Late submissions could result in products being detained and/or the retrospective application of a new tariff.

Affected entities may contact Pieter Marais at [email protected] or Charleen van Heerden at [email protected].