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

When is the excise declaration due?

Person subject to excise duty shall present the monthly excise duty account to the customs authority by the 25th day of the month following the expiry of the tax period.

When is the excise duty payable?

• At the time the tax debt arises
• Other
The excise duty shall be paid by the last working day of the month following the expiration of the tax period.