Compliance Notice
To help customers understand the regulatory requirements that may apply to the purchase, use, storage, handling, and transport of alcohol products in South Africa, we provide the general guidance below. This page is for general informational purposes only and does not constitute legal, tax, regulatory, transport, or technical advice. Customers remain responsible for confirming the requirements applicable to their own activities, facilities, transport arrangements, and intended use of the product.
Purchasing Requirements
Any customer intending to purchase alcohol products must ensure that it is legally permitted and operationally prepared to receive, store, handle, and use the product ordered. Depending on the product type, intended use, quantity, location, packaging format, and delivery method, additional legal and regulatory requirements may apply. These may include customs and excise rules, transport requirements, occupational health and safety obligations, fire and environmental controls, zoning restrictions, municipal by-laws, and other applicable frameworks. Failure to meet the relevant requirements may result in delivery delays, refusal of delivery, additional costs, or other legal consequences.
Key considerations
Legal permission to purchase and receive the product
Suitable storage, handling, and site readiness
Compliance with applicable regulatory and local authority requirements
Excise Duty and Rebate Considerations
The excise treatment of undenatured ethanol in South Africa is governed by the Customs and Excise Act, 1964, together with the applicable rules, schedules, and notices.
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Undenatured ethanol intended for beverage use is generally subject to excise duty. Undenatured ethanol intended for industrial, scientific, manufacturing, or other non-beverage use may, subject to the applicable statutory requirements, qualify for rebate treatment.
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​Customers intending to purchase or use undenatured ethanol for non-beverage purposes must confirm the applicable excise treatment and compliance requirement with SARS or their professional advisors.
Important points
- Beverage-use ethanol is generally subject to excise duty
- Certain non-beverage uses may qualify for rebate treatment
- Customers must confirm applicable registrations, approvals, and compliance requirements
Transport Compliance Requirements
Alcohol products may be classified as dangerous goods for transport purposes depending on their composition, concentration, flash point, packaging configuration, quantity, mode of transport, and the applicable legal and technical standards. Where dangerous goods requirements apply, transport must comply with the relevant rules relating to classification, packaging, marking, labelling, documentation, emergency information, vehicle suitability, route planning, training, and operational safety controls. Transport requirements must be confirmed for each product and shipment, and should not be assumed based only on alcohol strength. Non-compliance may result in delays, refusal of loading or delivery, penalties, additional costs, loss, damage, or other legal consequences.
Responsibilities of the Parties Involved
As consignor, we may, where applicable
Transport operators are responsible for
Customers / consignees are responsible for
- provide relevant product and safety information
- supply or make available the relevant Safety Data Sheet
- package and dispatch products appropriately for the agreed delivery format
- prepare dangerous goods shipments in accordance with applicable requirements
- cooperate with the transport operator regarding loading and dispatch
- refrain from knowingly misdeclaring the nature of the goods
- holding the required permits, approvals, and authorisations
- using suitable and legally compliant vehicles and equipment
- ensuring drivers and required personnel are properly trained and authorised
- carrying required documentation, placards, emergency information, and safety equipment
- maintaining vehicles and safety systems in proper condition
- conducting transport operations in compliance with applicable law and standards
- ensuring the delivery site, unloading area, storage area, and receiving systems are suitable
- ensuring compliance with applicable occupational health and safety, fire, environmental, zoning, and municipal requirements
- providing appropriately trained and authorised personnel to receive deliveries
- checking shipments against order and delivery documentation
- stopping unloading if leakage, damage, mismatch, or unsafe conditions are identified
- obtaining any site-specific permits or approvals required for lawful receipt or unloading
compliance reminder
All parties must ensure full compliance with their respective legal and regulatory obligations when purchasing, handling, or utilizing ethanol products. Please be advised that Purity Wave PTY LTD reserves the right to refuse or delay the supply and delivery of any order if there are reasonable grounds to believe that the necessary legal frameworks and safety requirements have not been adequately satisfied.
The information provided on this page exists for general reference only and does not constitute formal legal or tax advice. Customers are responsible for verifying all registrations, licenses, and specific treatment requirements with the South African Revenue Service (SARS) or their professional advisers before proceeding with non-beverage or industrial procurement.