What is a CEB01?

By Dave Nyam •  Updated: 01/23/24 •  5 min read

A CEB01 is a Customs and Excise Billing Declaration record given by the South African Revenue Service (SARS) to specific taxpayers responsible for customs and excise duties, levies, or taxes. It displays the sum of customs and excise liability the taxpayer should forward to SARS and the payment reference number (PRN) that should be utilized to make the discharge. In addition, it shows the penalty and interest amounts, if any, that the taxpayer must pay to SARS for late or incorrect declarations or payments. However, a CEB01 must be paid by the due date specified on the form – usually the last business day of the month following the assessment month. Note that a CEB01 can be obtained electronically via eFiling or at a SARS branch.

- ADVERTISEMENT -

What is a CEB01?

As covered above, a CEB01 is a Customs and Excise Billing Proclamation record given by SARS to specific taxpayers accountable for customs and excise duties, levies, or taxes. Customs and excise duties, levies, or taxes are inflicted on the importation, exportation, manufacture, or consumption of specific items or services, such as alcohol, tobacco, fuel, sugar, environmental levy goods, etc. These fees are fetched by SARS on behalf of the administration to generate revenue, safeguard local manufacturers, or boost social and environmental goals.

A CEB01 displays the customs and excise liability figure the taxpayer should forward based on the declarations or returns submitted to SARS. Also, a CEB01 shows the payment reference number (PRN) that must be used to make the payment. The PRN is a unique number that links the payment to the taxpayer and the tax type. Furthermore, a CEB01 shows the penalty and interest amounts the taxpayer must pay SARS for late or incorrect declarations or payments. Penalties and interest are imposed by SARS to enforce compliance and deter non-compliance with the customs and excise laws and regulations.

Remember, a CEB01 must be cleared by the due date highlighted on the document – usually the last working day of the month after the assessment. For instance, if the CEB01 is given for the month of January, the clearance must be completed by the last working day of February. A CEB01 can be obtained electronically via eFiling or at a SARS branch. Generally, a CEB01 is an important document that ensures taxpayers’ compliance with customs and excise laws and regulations and the government’s revenue collection.

How do I know if I have been auto-assessed by SARS?

An auto assessment is an automatic assessment issued by SARS to certain taxpayers who have simple tax affairs and receive income from one or more employers, financial institutions, medical schemes, retirement annuity funds, or other third-party data providers. SARS will use the data collected from these sources to generate the assessment automatically, without any input from the taxpayer. The auto assessment will display the taxpayer’s earnings, deductions, tax credits, and tax payable or refundable for the evaluation year.

To tell if you have been auto-assessed

- ADVERTISEMENT -
by SARS, you have to implement the following techniques:

If you meet the highlighted requirements, you may be picked for auto assessment by SARS. You will get a message or email from SARS telling you that you have been auto-assessed and taking you to eFiling or the SARS MobiApp to check your auto-assessment. You can also check your auto-assessment status via the SARS Online Query Service.

Does a negative balance mean SARS owes me?

A negative balance on your SARS statement of account or notice of assessment means that SARS owes you money, and you should receive a refund. A negative balance is usually the result of overpayment of tax, withholding of tax credits, or adjustment of tax liability by SARS. A minus sign (-) before the amount indicates a negative balance.

If you are owed a refund by SARS, it will be processed electronically. It usually reflects in your bank account within 2 to 3 days of the notice of assessment being issued. However, there may be instances when your refund is not released immediately, such as:

How do I check my SARS compliance?

You can check your SARS compliance status online via eFiling or the SARS MobiApp. To do that, you have to implement these steps:

- ADVERTISEMENT -

Keep Reading

Who Qualifies for Tax Returns in South Africa?

Who Qualifies for Tax Returns in South Africa?

Not everyone qualifies for tax returns. This article explains everything you want to know about tax returns. 

How to Make SARS payments Manually

How to Make SARS payments Manually

In this post, you'll find detailed instructions on paying your SARS balance, using the mobile app to pay, or using Standard Bank, ABSA, or FNB.

How to Register for PAYE on eFiling

How to Register for PAYE on eFiling

By far, the easiest way to pay PAYE and remain compliant is to register for the PAYE tax type on SARS eFiling- and here's how to do that.

How To Register To Pay SDL

How To Register To Pay SDL

Learn how to register for SDL in South Africa. Meet your legal obligation and contribute to the growth of the country's workforce by understanding the requirements and making payments. Get expert guidance here.

All About Disability And Medical Expense Tax Credits 

All About Disability And Medical Expense Tax Credits 

Today we’ve assembled a quick guide to everything related to the disability and medical expense tax credits from SARS

How To Pay WTI on SARS eFiling

How To Pay WTI on SARS eFiling

But what exactly is withholding tax on interest(WTI), and how do we pay it? Here's what you need to know.

How to Submit My Documents to SARS eFiling

How to Submit My Documents to SARS eFiling

How to Submit My Documents to SARS eFiling. This article will provide you with a comprehensive guide on submitting your documents to SARS.

How to Pay SARS Via FNB

How to Pay SARS Via FNB

How to Pay SARS Via FNB. In this article, we will look at how customers of FNB can pay their taxes, the timelines on tax payment, efiling process.

eFiling Payments (Credit Push): How to Set Up Credit Push on eFiling

eFiling Payments (Credit Push): How to Set Up Credit Push on eFiling

Credit push payments are one of the methods for paying for returns due to SARS. Here’s everything you need to know to utilize this SARS payment method

Are School Fees A Claimable Expense At SARS?

Are School Fees A Claimable Expense At SARS?

Today, we’re here with all the answers! Keep reading for some fascinating facts about school fees, expenses, and SARS. 

How to Claim Medical Expenses From SARS

How to Claim Medical Expenses From SARS

In this article, we’ll discuss how to claim medical expenses on your tax return from SARS, including which medical expenses you can claim

How To Receive The SARS Tax Number Via SMS

How To Receive The SARS Tax Number Via SMS

How to Add a Tax Directive on SARS eFiling

How to Add a Tax Directive on SARS eFiling

How to Add a Tax Directive on SARS eFiling . Here’s everything you should know about this form of enforced payment arrangement.

How Do You Know If You Owe SARS Money?

How Do You Know If You Owe SARS Money?

This blog post will answer all your questions about owing SARS money, including how to check how much you owe & what happens when you owe money

What Is A SARS Completion Letter

What Is A SARS Completion Letter

Today we look more closely at the SARS completion letter, and what receiving one from SARS means for your overall tax affairs