Excise — Alcohol, Tobacco & Fuel SARS Customs & Excise form

Excise Account DA260

The periodic return a licensed manufacturer or warehouse submits, declaring the excise duty owed on alcohol, tobacco or beverages produced or stored. Product-specific versions exist (wine, beer, spirits, vermouth, tobacco).

Last updated: 24 May 2026

Quick answer

DA260 — The periodic return a licensed manufacturer or warehouse submits, declaring the excise duty owed on alcohol, tobacco or beverages produced or stored. Product-specific versions exist (wine, beer, spirits, vermouth, tobacco).

Download this form (PDF)140 KB · official SARS form

Official SARS form · verified current 25 May 2026 · View source on SARS ↗

Key facts

When you need itYou run a licensed excise warehouse — a winery, brewery, distillery or tobacco manufacturer.
Where to submitSubmitted to SARS Excise on the prescribed cycle.
Does customs stamp it?NO PHYSICAL STAMPNo — submitted and assessed electronically.
Commonly confused withYou must first be licensed via the DA185 4B annexures before you can account on a DA260.

Frequently asked questions

What is the DA260?

The periodic return a licensed manufacturer or warehouse submits, declaring the excise duty owed on alcohol, tobacco or beverages produced or stored. Product-specific versions exist (wine, beer, spirits, vermouth, tobacco).

When and where do I lodge the DA260?

You run a licensed excise warehouse — a winery, brewery, distillery or tobacco manufacturer. Submitted to SARS Excise on the prescribed cycle.

Does customs stamp the DA260?

No — submitted and assessed electronically.

Related forms

DA32Removal Ex Warehouse Certifies the removal of excisable goods from a licensed warehouse. DA33 covers restricted removals; DA33A covers remova… DA75Ad Valorem Excise The declaration for ad valorem excise — a value-based excise on certain 'luxury' goods like perfumery, cosmetics and som… PETROLPetroleum Products Account (DA159 / DA160) The periodic account fuel storage (DA159) and manufacturing (DA160) warehouses submit for petroleum products.

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This page is a plain-English guide, not legal or customs advice. Form names and procedures are verified against the official SARS "Find a Form" index at the time of publication, but requirements change — always confirm on sars.gov.za or with a registered customs broker before lodging.