What is the Sugary Beverages Levy?

The Sugary Beverages Levy (SBL) is a new Health Promotion Levy in support of the Department of Health’s deliverables to decrease diabetes, obesity and other related diseases in South Africa. SBL will be administered and collected by SARS.
SBL was announced by the Minister of Finance in the February 2016 National Budget and is part of the Rates and Monetary Amounts and Revenue Laws Amendment Act, 2017.

When was it implemented?

SBL?was implemented with effect from 1 April 2018.

What's New?

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Information shared during roadshows?

The following information was shared during the regional roadshows between 1 - 8 March 2018:

How will SBL work?

SBL will be calculated as follows:
  • The rate is fixed at 2.1 cent per gram of the sugar content that exceeds 4 grams per 100ml. The first 4 grams per 100ml are levy free;
  • SBL will be paid in addition to any other Customs and Excise Duty payable and imports will not be declared on separate bills of entry;
  • Sugar content means both the intrinsic and added sugar and other sweetening matter;
  • Sugar content will be calculated on:
    • The sugar content as certified on a recognised test report from a testing facility accredited with SANAS or ILAC;
    • In the absence of such a valid test report, a deemed sugar content of 20 grams per 100 ml is assumed.
  • For powder and liquid concentrates, sugar content will be calculated on the total volume of the prepared beverage.

Which goods are subject to SBL?

All goods as specified in the Schedule No.?1 Part 7, Section A manufactured in or imported into South Africa will be subject to the payment of SBL, specifically:
  • Identified imported products will be taxed when it is cleared for home consumption and
  • Locally manufactured products will be taxed at source.
Please note that SBL is a domestic consumption tax and is therefore not payable on sugary beverages that are exported or processed in the manufacture of other dutiable goods.


Not registered or licensed yet?

How will SBL be paid?

SBL returns can be submitted and paid through the following channels:
Licenced manufacturers must declare and pay the SBL within 30 days after the end of the accounting period of a calendar month. Payment must be made no later than the pen-ultimate working day of the month? before 15:00 for manual payments and before 24:00 for electronic payments.

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Last Updated: 20/11/2018 10:57 AM     print this page ?
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