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

How to Accept SARS Auto Assessment

How to Accept SARS Auto Assessment

This article will provide all the details you need about this new system and a step-by-step walkthrough on accepting your SARS auto assessment.

How Does Auto-Assessment Work?

How Does Auto-Assessment Work?

Today we are unpacking some of the key aspects of this new system, and what you should know about it.

What Does a Tax Attorney Do?

What Does a Tax Attorney Do?

This guide explains everything you want to know about the role of the tax attorney, career path, and potential earnings

How to Change User Rights On eFiling

How to Change User Rights On eFiling

How to Change User Rights On eFiling. Follow our step-by-step guides for changing user rights, adding users, and authorising move requests.

How to add SARS representative to eFiling

How to add SARS representative to eFiling

How to add SARS representative to eFiling. Follow these steps if you want to add a representative to your eFiling account:

How to Avoid Paying Dividend Tax in South Africa

How to Avoid Paying Dividend Tax in South Africa

In this guide, we'll delve into the art of sidestepping dividend taxes, probe into whether dividends enjoy a tax-free ride in South Africa

How to Declare Foreign Income On Tax Return in South Africa

How to Declare Foreign Income On Tax Return in South Africa

How to Declare Foreign Income On Tax Return. Read on to learn how you declare foreign income from the SARS tax return. 

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 Check SASSA R350 Payday

How to Check SASSA R350 Payday

You can check your SASSA R350 payday through the SASSA website or the Moya app. Both methods are simple. Here's how.

What Happens to Your South African Taxes When You Die?

What Happens to Your South African Taxes When You Die?

This guide delves into the intricacies of what unfolds in the realm of taxes when one passes away in South Africa

How is SARS Payment Allocated on eFiling?

How is SARS Payment Allocated on eFiling?

How is SARS Payment Allocated on eFiling? On SARS eFiling, allocating payments is easy. You need to log in to your account.

What Does It Mean If Your Tax Return Is Negative?

What Does It Mean If Your Tax Return Is Negative?

Discover what it means to have a negative tax return in South Africa, how to claim your refund and avoid common delays.

How to Unlock SARS eFiling Account

How to Unlock SARS eFiling Account

This guide will explore how to unlock SARS eFiling - including how to unlock the portal, reset your profile, reactivate your tax number, and re-register for eFiling.

How Much Tax Does SARS take From Your Salary?

How Much Tax Does SARS take From Your Salary?

How Much Tax Does SARS take? The most common type of tax is Income Tax. Here’s how much SARS takes from your salary.

Why SARS May Reject Your Tax Return

Why SARS May Reject Your Tax Return

Today we look at the common reasons for rejection of a filed return, and how to resolve these issues for a smooth and compliant tax filing process