South Africa · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
South African trade clears through SARS Customs. Importers and exporters register with SARS for a customs code, classify goods under the SACU tariff, and pay import duty plus 15% VAT. Some goods need an ITAC import or export permit; declarations (SAD 500) are filed electronically, often via a clearing agent.
Customs and excise are administered by SARS. Importers, exporters and clearing agents must handle registration, goods declarations, duties, VAT, prohibited or restricted goods and port-of-entry rules before goods move.
- Foreign importers may need to register and nominate a South African registered agent.
- Goods declarations are generally required before imports or exports unless a specific exemption applies.
- Some goods require permits or inspections from other authorities in addition to SARS customs clearance.
- 1
Register with SARS
Register as an importer/exporter with SARS to obtain a customs code before trading.
- 2
Classify goods and check duty
Classify goods under the SACU/Customs tariff to find the duty rate; check trade-agreement origin (e.g. SADC, EU) for preferences.
- 3
Check ITAC permits
Check whether goods need an import or export permit from the International Trade Administration Commission (ITAC).
- 4
Handle duty and VAT
Pay import duty and the 15% VAT (on the added-tax value of imports); some goods carry anti-dumping or excise duties.
- 5
Declare via SAD 500
File the customs declaration (SAD 500) and documents (invoice, packing list, bill of lading) electronically, usually via a clearing agent.
- 6
Resolve disputes
Request a tariff determination and use the SARS dispute-resolution process for classification or valuation disputes.
- SARS customs code registration
- SACU tariff classification + trade-agreement origin
- ITAC import/export permit (if needed)
- Import duty + 15% VAT (+ anti-dumping/excise)
- SAD 500 electronic declaration
- Invoice, packing list, B/L
- Clearing agent (optional)
- Tariff determination / dispute route
- SARS — Customs and Excise
Official customs and excise hub.
- SARS — Importers
Official importer-registration guidance.
Frequently asked questions
Do I need to register with SARS?
Yes — importers and exporters must register with SARS to obtain a customs code before clearing goods.
What is ITAC?
The International Trade Administration Commission, which issues import and export permits and administers trade remedies in South Africa.
What VAT applies on imports?
Import VAT is 15%, charged on the customs value plus a 10% uplift and any duty, and reclaimable by VAT-registered importers.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- $5,500
Watch out for
- The declaration trigger is R100,000, or any foreign currency convertible to more than R100,000 — the figure shown is that amount converted
- The duty-free allowances for goods, alcohol and tobacco are published in the SARS external guide SC-PA-01-03 and are not carried in this row yet
Government portals
- South African Government — Central portal for departments, services and official documents.
- SARS — South African Revenue Service — Tax number registration, income tax filing season and customs.
- Department of Home Affairs — Visas, critical-skills and work permits, permanent residence and civil records.
- CIPC — Companies and Intellectual Property Commission — Company and co-operative registration, annual returns, trademarks and patents.