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Excise Act

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

Later amending instruments held: Finance (Miscellaneous Provisions) Act 2017 (Act No 10 of 2017), Finance (Miscellaneous Provisions) Act 2018 (Act No 11 of 2018), Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025).

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Sections

  1. 1 Short title
  2. 2 Interpretation
  3. PART II: LIABILITY TO EXCISE DUTY, MID LEVY AND CO LEVY OR GRANTING OF CO REBATE
  4. 3 Charge to excise duty
  5. 3A Charge to MID levy
  6. 3B Payment of MID levy
  7. 3C CO levy or CO rebate on motor cars
  8. 3E Levy on energy consumption
  9. 3F Anti-forestalling restrictions on excisable goods inserted by Finance (Miscellaneous Provisions) Act
  10. 3F Anti-forestalling restrictions on excisable goods inserted by Act No 11 of 2024
  11. PART II: LIABILITY TO EXCISE DUTY, MID LEVY AND CO LEVY OR GRANTING OF CO REBATE
  12. 3CA Suspension of CO Levy or CO rebate on motor cars
  13. 3CA Suspension of CO Levy or CO rebate on motor cars inserted by Act No 18 of 2016
  14. PART II: LIABILITY TO EXCISE DUTY, MID LEVY AND CO LEVY OR GRANTING OF CO REBATE
  15. 4 Entries for excisable goods
  16. 4A Accounting of goods warehoused in an excise warehouse
  17. 4A Accounting of goods warehoused in an excise inserted by Act No 18 of 2016
  18. PART II: LIABILITY TO EXCISE DUTY, MID LEVY AND CO LEVY OR GRANTING OF CO REBATE
  19. 5 Payment under protest
  20. 7 Surcharge for late payment
  21. 7 Penalty for late payment of excise duty inserted by Act No 15 of 2021
  22. 7A Interest on late payment of excise duty inserted by Act No 15 of 2021
  23. PART II: LIABILITY TO EXCISE DUTY, MID LEVY AND CO LEVY OR GRANTING OF CO REBATE
  24. 8 Export of excisable goods
  25. PART III: LICENCES
  26. 9 Licensing
  27. 10 Issue of licence
  28. 11 Validity of licence
  29. 12 Renewal of licence
  30. 13 Transfer of licence
  31. 15 Obligations of licensee
  32. PART IV: CONTROL OF PREMISES AND EXCISABLE GOODS
  33. 16 Manufacture of excisable goods
  34. 17 Interference with factory, apparatus and excisable goods
  35. 18 Possession of molasses, sugar cane juice and wash
  36. 19 Use of still and transfer of excisable goods and still
  37. 20 Sampling of excisable goods
  38. 21 Control of certain excisable goods
  39. 21A Risk management inserted by Act No 15 of 2022
  40. PART IV: CONTROL OF PREMISES AND EXCISABLE GOODS
  41. 22 Stocktaking and excise duty unpaid
  42. 23 Security
  43. 23 A religious federation Three motor cars of an engine 0% inserted by Finance (Miscellaneous Provisions) Act
  44. 23 A religious Three motor cars of 0% inserted by Act No 11 of 2024
  45. 23A A priest registered with – One motor car of an engine 0% inserted by Finance (Miscellaneous Provisions) Act
  46. 23A A priest registered One motor car 0% inserted by Act No 11 of 2024
  47. PART IV: CONTROL OF PREMISES AND EXCISABLE GOODS
  48. 24 Record
  49. PART V: POWERS OF DIRECTOR-GENERAL
  50. 25 General powers of Director-General
  51. 26 Power to require information
  52. 27 Power of inspection
  53. 28 Power to examine goods, apparatus or equipment
  54. 29 Right of access to factory or licensed premises
  55. 30 Search warrant
  56. 31 Power to take assistance
  57. 32 Power to stop and search any vehicle
  58. 33 Arrest and search
  59. 34 Seizure of goods
  60. 34A Controlled delivery inserted by Act No 15 of 2022
  61. PART V: POWERS OF DIRECTOR-GENERAL
  62. 35 Security for goods seized
  63. 36 Forfeiture
  64. 37 Disposal of seized goods
  65. 37A Powers of police officers
  66. 38A An artisanal fisher (1) A double space cabin 0% inserted by Finance (Miscellaneous Provisions) Act
  67. 38A An artisanal (1) A double space 0% inserted by Act No 11 of 2024
  68. 38A Lawful acts of officers inserted by Act No 12 of 2023
  69. PART VI: OFFENCES AND PENALTIES
  70. 40 Unlawful dealings
  71. 41 Unlawful possession of excisable goods and apparatus
  72. 42 Misuse of excisable goods
  73. 43 Collusion
  74. 44 Obstruction of officers
  75. 45 Other offences
  76. 46 Burden of proof
  77. 47 Evidence
  78. 48 Penalties
  79. 49 Disciplinary action against licensee
  80. 50 Compounding of offences
  81. PART VII: MISCELLANEOUS
  82. 51 Cessation of business
  83. 52 Refund of excise duty
  84. 52A Claim on export of waste PET bottles or PET flakes or recycling of
  85. 52B Claim on waste tyres exported, whether shredded or not, inserted by Act No 13 of 2019
  86. 52C Claim on electric motor vehicle or car inserted by Act No 15 of 2022
  87. PART VII: MISCELLANEOUS
  88. 53 Erroneous refund, remission, exemption or reduction
  89. 54 Erroneous claim inserted by Act No 15 of 2021
  90. PART VII: MISCELLANEOUS
  91. 55 Jurisdiction of Magistrates
  92. 56 Application of Act
  93. 57 Regulations
  94. 61 Any person A motor car aged 40 years or 0% inserted by Finance (Miscellaneous Provisions) Act
  95. 61 Any person A motor car aged 40 years 0% inserted by Act No 11 of 2024
  96. 72A A parent or legal guardian of (1) A motor car of an 0% inserted by Finance (Miscellaneous Provisions) Act
  97. 72A A parent or legal (1) A motor car of an 0% inserted by Act No 11 of 2024
  98. 91 Any importer A sugar sweetened 0% inserted by Act No 15 of 2021
  99. 91 Any person operating Motor vehicles 0% inserted by Act No 15 of 2022
  100. 94 Any operator of Spirits, wine, ale or 0% inserted by Act No 12 of 2023
  101. 95 Any person, Procurement of goods 0% inserted by Act No 12 of 2023
  102. 96 A Non- (a) One motor car of an 0% inserted by Act No 12 of 2023