Kindly take note of the Tariff Classification of Disposable Electronic Vapes in terms of Schedule 1 Part 1 of the Customs and Excise Act No 91 of 1964
Disposable Electronic Vapes are excluded from Heading 8543.40 (Electronic cigarettes and similar personal electric vaporising devices), as per the below from the Tariff Book.
“85.43 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
This heading excludes :
(a) Disposable electronic cigarettes (disposable e-cigarettes) and similar disposable personal electric vaporising devices, that incorporate the product intended for inhalation without combustion (e.g., e-liquid, gels) in the housing and are disposed of after the product is exhausted or the battery runs out (not designed for refilling or recharging) (heading 24.04).”
Disposable Electronic Vapes are classifiable under Heading 24.04, subject to product specification as outlined in the Tariff Book, and further subject to Excise Duties.
Kindly click the below to access the extract from the Tariff Book.