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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