Most importers focus on obtaining the Letter of Authority (LOA) and ensuring their test reports are in order. Fewer pay the same attention to the ongoing NRCS levy declarations that must be submitted twice every year. These declarations are mandatory, and missing the deadlines can result in penalties, estimated assessments, and unnecessary administrative headaches.
The Two Fixed Deadlines
NRCS levy declarations are required for every six-month period:
- 1 January to 30 June → Declaration and payment due by 31 July
- 1 July to 31 December → Declaration and payment due by 31 January
These dates do not shift. Whether you imported large volumes or nothing at all during the period, the return must still be submitted on time.
Nil Declarations Are Compulsory
If you had no imports or manufacture of regulated commodities during a levy period, you are still required to file a Nil Declaration.
Failing to submit a Nil return is treated the same as failing to submit any return. The NRCS is entitled to estimate the quantities involved and raise a levy assessment on that basis. Submitting a Nil Declaration protects you from estimated charges and keeps your account in good standing.
Keep Track of the Gazetted Tariffs
Levy rates are published in the Government Gazette and are updated from time to time. Using outdated tariff figures when calculating your payment will result in under- or over-payment and subsequent queries from the NRCS.
Always work from the latest gazetted rates that apply to the specific levy period you are declaring. New tariffs took effect from July 2025, so returns covering periods after that date must use the revised figures.
Maintain Proper Records
The NRCS can call for supporting documentation during audits or verification exercises. You should retain clear records of:
- Quantities imported or manufactured in each levy period
- Commercial invoices and packing lists
- Proof of payment of the levy
- Copies of all submitted declarations (including Nil returns)
Good record-keeping makes the bi-annual process straightforward and provides a clear audit trail if questions arise later.
Practical Tips
- Diary both deadlines well in advance.
- Appoint someone in your organisation to own the process so it is not overlooked.
- Submit the return even if the calculated levy is zero.
- Use your correct JDE customer account number as the payment reference.
- Keep copies of everything you submit.
The Bottom Line
Levy declarations are a standing legal obligation for manufacturers and importers of regulated products. They are not optional, and “we had no imports this period” is not a reason to skip the filing. A Nil Declaration takes only a few minutes and prevents estimated assessments and penalties.
If you are unsure whether your declarations are up to date, or if you need assistance completing the returns correctly, contact us. We help clients stay on top of these recurring compliance requirements so that small administrative oversights do not turn into larger problems.
Stay compliant. Avoid delays. Protect your business.