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Excise


EXCISE DUTIES

In Swaziland, Excise duties are paid on alcoholic drinks, tobacco products, road fuels, cars, TVs, and refrigerators. As is the case in the other SACU member states Excise duties are collected both at import into a SACU country or at the place of domestic manufacture of these items.

Excise duties are of two sorts - Specific and Ad Valorem:

Specific duties are charged by quantity – e.g. E2 per litre;

Ad valorem duties are levied at a set % of the value.

The rate of excise to be charged is indicated on the SACU tariff schedule and these are amended from time to time.

Specific excise duties are often levied on products such as all types of alcohol and cigarettes.

Ad valorem excise duties are most frequently levied on products such phones, videos, TVs, airconditioners, perfumes, firearms, cosmetics and motor vehicles

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PUBLICATIONS

 

    TAX CALENDAR   SEE ALL DATES

Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns


Remittance of PAYE:

No later than the 7th every month


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