How to export spirits from South Africa

• Liquor Manufacturing or Distribution Licence (National Liquor Authority for macro-manufacturers and distributors, or Provincial Liquor Authority for micro-distilleries)
• SARS Customs Exporter Registration (Customs Code / CCN) issued by the South African Revenue Service
• SARS Excise Warehouse Licence (Primary Manufacturing Warehouse [VMP], Secondary Manufacturing Warehouse [VMS], or Special Storage Warehouse [SOS] for export under bond) and registration of distillation stills
• DALRRD Export Certificate issued under the Liquor Products Act 60 of 1989 by the Department of Agriculture, Land Reform and Rural Development
• Food Business Operator (FBO) code registration with DALRRD
• Remover of Goods in Bond / Licensed Road Haulier registration with SARS (if transporting duty-suspended spirits to port or border)
• ITAC Export Permit issued by the International Trade Administration Commission (only required if specific consignments fall under strategic or controlled tariff lines, such as certain bulk industrial spirits)

Spirits intended for export are held and manufactured under duty suspension within SARS-licensed customs and excise manufacturing warehouses (VMP/VMS) or special customs and excise storage warehouses (SOS). Excise duty is suspended while goods remain in bond and is not payable when goods are exported outside the Southern African Customs Union (SACU). Bonded movements must be accounted for on SARS DA 260 monthly excise returns (including schedules DA 260.04 and DA 260.04A) and covered by valid export declarations. If excise duty or customs duties have already been paid on inputs or finished goods, exporters can apply for a duty drawback/refund via SARS eFiling using form DA 66 under Schedule 5 of the Customs and Excise Act, provided the relevant Customs Procedure Code (CPC) is declared prior to export and proof of export is furnished.

• SARS Customs Export Clearance Declaration (SAD 500 / EDI release notification)
• DALRRD Export Certificate (issued under the Liquor Products Act 60 of 1989)
• Certificate of Analysis (issued by an approved laboratory / DALRRD Plant Health and Quality Audit)
• Commercial Invoice and Packing List
• Bill of Lading, Air Waybill, or Road Consignment Note (CMR)
• Preferential Certificate of Origin (e.g., SADC Certificate of Origin, EUR.1 / SACUM-UK EPA origin declaration, or AfCFTA certificate)
• SARS Excise Movement Schedules (DA 260, DA 260.04/04A non-duty paid removals ledger)
• Wine and Spirit Board (WSB) certification documents (for certified brandy and grape-derived spirits)
• Dangerous Goods Declaration / Material Safety Data Sheet (MSDS) (required for bulk spirit / ENA and high-proof bottled spirits)

Exported spirits must comply with product definitions and class designations (such as Whisky, Rum, Gin, Vodka, or Brandy) specified under South Africa's Liquor Products Act 60 of 1989 and its regulations. South African Brandy requires formal maturation and distillation verification certified by the Wine and Spirit Board (WSB) and DALRRD for age and class designations (e.g., potstill, vintage). Consignments require evaluation and an export certificate / certificate of analysis from DALRRD before departure to verify alcohol volume (% ABV within statutory tolerances), composition, and health safety standards.

• SACU (Southern African Customs Union) - duty-free movement among South Africa, Botswana, Lesotho, Namibia, and Eswatini
• SADC Trade Protocol - preferential tariff rates across Southern African Development Community member states
• SACUM-UK Economic Partnership Agreement (EPA) - preferential tariff access to the United Kingdom
• SADC-EU Economic Partnership Agreement (EPA) - preferential tariff access to European Union member states
• AfCFTA (African Continental Free Trade Area) - preferential tariff reductions across participating African Union member countries
• SACU-EFTA Free Trade Agreement - preferential access to Switzerland, Norway, Iceland, and Liechtenstein
• AGOA (African Growth and Opportunity Act) / GSP - duty concessions on qualifying product lines exported to the United States

• Export Marketing and Investment Assistance (EMIA) Scheme (Department of Trade, Industry and Competition [the dtic]) - reimburses qualifying costs for individual exhibition participation, inward and outward trade missions, national pavilions, and international product/trademark registration
• Sector Specific Assistance Scheme (SSAS) (Department of Trade, Industry and Competition [the dtic]) - financial matching support for export councils and industry groups representing exporters
• SARS Customs and Excise Duty Drawback Scheme (Schedule 5) (South African Revenue Service) - refund of import duties and excise taxes paid on components, ingredients, or imported spirits subsequently exported outside SACU

The primary export destinations for South African spirits (particularly brandy, liqueurs, gin, and bulk neutral spirit) include regional African and SADC markets (Namibia, Botswana, Mozambique, Zimbabwe, Zambia, and Angola), the United Kingdom, European Union countries (including the Netherlands, Germany, and France), the United States, and growing markets across Sub-Saharan Africa (such as Kenya, Ghana, and Nigeria).

• Exporting product before securing the mandatory DALRRD export certificate or failing to submit laboratory samples within required notice periods, causing container holds at port.
• Excise accounting errors on SARS DA 260 return schedules or failure to acquire and retain valid proof of export, leading to SARS assessing full local excise liability plus penalties.
• Omitting the correct Customs Procedure Code (CPC) or drawback item number on export declarations (SAD 500) prior to export, disqualifying the exporter from claiming duty refunds under SARS Schedule 5.
• Failing to treat bulk spirits and high-ABV neutral alcohol (ENA) as Class 3 Flammable Dangerous Goods, resulting in rejected carrier bookings and port authority delays.
• Discrepancies between certified bottle ABV and lab test values exceeding statutory tolerances (max 0.5% ABV tolerance for distilled spirits under the Liquor Products Act).

1. South African Revenue Service (SARS) - Spirits External Policy
2. Department of Trade, Industry and Competition (the dtic) - Export Marketing and Investment Assistance (EMIA)
3. SARS - Customs Refunds and Drawbacks External Guide