South Africa Introduces New Excise Tax on E-Cigarettes

Starting from June 1, nicotine replacement products in South Africa, including e-cigarette products, are now subject to an excise tax of 2.90 rand (US$0.15) per milliliter. According to the South African Revenue Service (SARS), the forms used to administer excise duties on tobacco products have been amended to account for taxation of e-cigarette products. Manufacturers must apply for and obtain a manufacturing site license from SARS by June 1, 2023, and must submit their first excise account by July 28, 2023.