Importing Bulk Spirits into South Africa: Rules, Duties and Process
Bringing bulk spirit into South Africa is not difficult, but it is procedural. Three authorities are involved, the registrations have to be in place before the shipment leaves the origin port, and alcohol is not released under bond — duties and VAT are settled before the goods move.
This is what an importer needs, in the order it is needed.
Register with SARS
Before any shipment, the importer must hold:
A SARS Customs and Excise licence
Excise registration for commercial alcohol importation
A liquor import licence from SARS Customs
The application to import excisable goods is made on SARS form DA185. No alcohol can be imported commercially without these in place.
Get an import certificate for liquor
This is separate from SARS and often the step first-time importers miss. The certificate is issued by the Division Liquor Products, under the Directorate Inspection Services of the Department of Agriculture. Liquor cannot be released from the port of entry without it.
The process:
Register online at dawineonline.co.za for login credentials
Submit the importer and member registration forms
Supply a product sample — a standard 750 ml bottle for bulk imports
Pay the prescribed fee
Forms and samples go by post or hand delivery to the Stellenbosch office
One certificate covers one product, and it can be reused for later shipments as long as the composition, content, bottle size and label are unchanged. The requirement covers bulk and bottled liquor; beer is excluded.
Notify before arrival, and arrange inspection
Give at least 48 hours' notice before the goods arrive
Request permission for removal from the port on arrival
Arrange inspection within 72 hours of the goods entering the country
Duties and taxes
Spirits fall under HS code 2208, and two separate charges apply:
Import duty — 25% on spirits under HS 2208
Excise duty — charged per litre of absolute alcohol, and usually the larger of the two
VAT — payable on the duty-inclusive value
SARS does not release alcohol under bond. Duties and VAT are settled before the consignment leaves the port, so the working capital has to be available at arrival, not after the stock sells. For a first shipment this catches people out more often than the paperwork does.
What to ask your supplier for
At minimum:
Commercial invoice stating alcohol percentage and volume
Packing list
Bill of lading or airway bill
Certificate of analysis
Certificate of origin
Product samples for the import certificate application
The governing law
Liquor products in South Africa are governed by the Liquor Products Act 60 of 1989 and its regulations, alongside the Customs and Excise Act administered by SARS.
Sourcing the spirit
VKM Liquor supplies matured malt spirit, wheat vodka, aged rum and custom gin in bulk from our distillery in Himachal Pradesh, India, with the full document set above provided on every consignment.
Information correct as at the date of publication. Duty rates and import procedures change, and importers should confirm current requirements with SARS and the Department of Agriculture before shipping.
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