Taxpayers

Who is liable for excise duty?

• Authorised warehouse keeper
• Importer
• Producer
• (Registered) traders
• Person who releases for consumption
• Other

Tax object and basis of assessment

What are the taxable objects?

What is the basis of assessment?

Rate(s) Structure

Product Minimum Rate Vat % +/-
Petrol National currency per 1,000 litres
Gas oil National currency per 1,000 litres
Kerosene National currency per 1,000 litres
Heavy fuel oil National currency per 1,000 kilos
LPG National currency per 1,000 kilos
Natural Gas National currency per gigajoule
Coal and Coke National currency per gigajoule
Electricity National currency per MWh

Tax due date

When is the excise duty chargeable?

• Upon release for consumption
• Absence of goods subject to excise duties
• Other
Electricity: When electric power supplies are made to the consumer .
When electric power is consumed by the producers.

When is the excise declaration due?

The first twenty calendar days of the month following the release for consumption.

When is the excise duty payable?

• At the time the tax debt arises
• Other