Importing into South Africa means three things happen before cargo is released: the importer is registered with the South African Revenue Service (SARS) and holds a customs client number, a customs declaration (the SAD 500) is lodged electronically, and duty and VAT are paid on the goods. Duty is worked out on a free on board (FOB) based customs value, while VAT is charged at 15% on that value plus a 10% uplift plus any duty. Separately, a list of prohibited and restricted goods decides whether a permit from a body such as ITAC, the NRCS or an agriculture authority is needed first. This guide walks through each step and sits alongside our general customs clearance guide.
Everything below describes the position as of October 2026, based on SARS's own pages and policies. Rates, permit lists and procedures change, so treat it as a map and confirm the live rule before you ship.
Which law applies: the 1964 Act, not the 2014 Acts (yet)
South Africa passed two new customs laws in 2014: the Customs Control Act (Act 31 of 2014) and the Customs Duty Act (Act 30 of 2014). A common misconception is that they now govern imports. SARS's list of the Acts it administers still says that each of them "shall come into operation on a later date", set by section 944 of the Control Act and section 229 of the Duty Act. SARS shows no commencement date for either as of October 2026, which means day-to-day importing is still run under the older Customs and Excise Act (Act 91 of 1964), its rules and SARS's external policies.
The practical point: when a clearing agent, a supplier or an old guide cites "the Customs Act 2014", ask which Act they mean. Forms, rule numbers and tariff schedules you will actually deal with are the 1964 Act's.
Who must register to import, and what is a customs client number?
SARS states that any person, local or foreign, who imports goods into South Africa must register as an importer. Registration is done through the SARS eFiling Registration, Licensing and Accreditation (RLA) process. The outcome is a customs client number (SARS also calls it a customs code or importer code). SARS's importer page says applicants must be over 18 and have a permanent address in South Africa, and lists supporting documents such as certified ID or company registration, proof of address and bank proof. No security is required at registration, although Customs may require one based on risk.
Two points trip up new importers:
- Foreign companies cannot simply register themselves. A foreign importer must nominate a South African registered agent, who under SARS's wording must assume full liability for the foreign principal's acts, and the foreign company supplies proof of incorporation from its home country.
- The customs client number is not the same as VAT registration. SARS's importer page asks for confirmation of your SARS tax registrations, but the customs code is a separate customs registration. Whether you also need to be registered for VAT depends on your business, so confirm with SARS or an adviser.
Do you need a customs clearing agent?
Not by law, but in practice most importers use one. SARS says an importer who submits declarations itself must also register as an EDI (electronic data interchange) user, whereas an importer who uses a licensed clearing agent or registered agent does not need to. Agents submit electronically. Per SC-CF-19, a very low-volume importer (fewer than ten declarations a month, none over ten lines) is not required to register as an EDI user. Most freight forwarders either hold clearing licences or work with licensed clearing agents, which is why the first quote you receive often bundles clearance. Our guide on whether you need a customs broker covers the broker versus forwarder decision in more depth.
The SAD 500 customs declaration
The import declaration is the SAD 500 (the SARS Customs Declaration form, also called the Goods Declaration). SARS's Goods Declaration page says every importer or exporter must lodge one unless specific rules exempt the goods, that it can be submitted electronically or manually, and that SARS responds with a CUSRES status message. Provisional payments are completed on the declaration. SARS policy SC-CF-55 (Goods Declaration) carries an effective date of 14 August 2026, so check the current version for field-level rules.
Behind the declaration sits your paperwork: commercial invoice, packing list, transport document (bill of lading or air waybill), and any permit or certificate. If origin documents are not at hand, SARS provides a sight declaration (DA 22) route, and the declarant should expect a possible documentary inspection. Our import documentation checklist lists what to assemble, and the guide to HS codes explains how the tariff heading you declare drives both the duty rate and the permit question.
How duty and VAT are calculated
South Africa values imports starting from the FOB price, then makes the adjustments the valuation rules allow (SARS gives interest on extended payment terms as a deduction and certain royalties as an addition). The primary method is the transaction value, "the price actually paid or payable". Customs duty is charged on that value at the rate for the tariff heading, in Schedule 1 to the Customs and Excise Act. Other duties, such as anti-dumping duties, may also apply depending on the product and origin.
VAT is the part people often get wrong. SARS states the VAT rate is 15%, and that the VAT base (the "added tax value") is the customs value plus 10% of it, plus any non-rebated duties, multiplied by 15%. The 10% uplift applies to goods from outside the Customs Union. SARS's guide notes that goods originating in Botswana, Lesotho, Namibia or Eswatini are not uplifted.
SARS's own worked example uses R1,000 of goods from India with 5% duty:
- Customs duty: 5% of R1,000 = R50.
- Added tax value: R1,000 + 10% (R100) + R50 duty = R1,150.
- Import VAT: 15% of R1,150 = R172.50.
So the tax bill is R222.50, or 22.25% of the goods value, even though the headline rates are 5% and 15%. Freight and insurance are a separate matter: SARS's valuation page begins from the FOB price, so confirm with your clearing agent how transport costs are handled for your Incoterm and your goods.
SACU, preferences and relief schemes at a high level
South Africa shares a customs union (SACU) with Botswana, Eswatini, Lesotho and Namibia, and in broad terms the members apply a common external tariff to goods from outside the union. Lower or zero duty can be claimed under trade agreements such as those with the EU, EFTA, SADC and the African Continental Free Trade Area, but only with a valid proof of origin that meets the agreement's rules. SARS policy says the declarant must be able to prove origin when a preferential rate is applied, and duty paid at the general rate can be refunded if qualification is later proved. Our rules of origin guide explains how that works in general.
Separately, the Customs and Excise Act has schedules for duty relief that matter to manufacturers and re-exporters. In SARS's guidance, Schedules 3 and 4 provide rebates of duty when goods are entered, and Schedule 5 provides drawback, a refund of duty paid on materials used in goods made for export. Some of these require a permit from ITAC. These regimes are technical and conditional, and a rebated duty becomes payable if conditions are not met. Our duty drawback explainer gives the general concept, though South African rules are specific to the Schedules.
Import permits: ITAC, NRCS and agriculture
A common misconception is that "an import permit" is one document from one office. In South Africa, SARS administers a consolidated Prohibited and Restricted list, organised by tariff heading, on behalf of several departments. SARS distinguishes prohibited goods (never allowed) from restricted goods (allowed only under conditions, typically with a permit, certificate or letter of authority). Which body issues the document depends on the goods:
| Goods | Typical controlling body (check the SARS list) |
|---|---|
| Used or second-hand goods, and other goods under import control | ITAC, the International Trade Administration Commission, under the International Trade Administration Act (Act 71 of 2002) |
| Electrical and other regulated products | NRCS, the National Regulator for Compulsory Specifications, often as a letter of authority |
| Plants, plant products and some foods | Plant inspection and food standards authorities; see the Border Management Authority and Department of Agriculture requirements |
| Animal products | State Veterinary services, sometimes with Port Health and the Border Management Authority |
| Human remains and health-related goods | National Department of Health and Port Health |
ITAC's own pages say that importing used or second-hand goods requires an import permit, and it publishes separate forms for personal and commercial use. Its FAQ gives an average processing time of about five days and says there is no fee, but ITAC has warned of delays at times, so allow extra time. The list changes often: SARS posted an updated list on 22 October 2026, and its change log shows earlier 2026 updates that added tariff headings and changed some NRCS and State Vet requirements. Always check the heading you will declare against the current list. For plant imports specifically, see our guide to phytosanitary certificates and plant import permits.
Ports and where goods clear
SARS lists Customs branch offices including Cape Town and Durban, alongside Alberton, ORTIA (OR Tambo International), Port Elizabeth and Pretoria. Sea cargo typically clears at the port of arrival, or under bond to an inland point if your clearing agent arranges it. Which route is right depends on your cargo, schedule and costs, so ask forwarders to quote both port and inland delivery.
Recent changes importers should know (as of October 2026)
- Low-value e-commerce. SARS announced in August 2024 that VAT would be added to the former 20% flat-rate duty on low-value parcels from 1 September 2024, with the flat rate moving into the WCO regime. Since 20 November 2025, SARS rejects declarations under the private-individual customs code 70707070 once cumulative imports under it pass R150,000 in a calendar year; the person must then obtain a formal customs code.
- China trade scheme. In a notice dated 8 May 2026, SARS said the China trade scheme came into effect on 1 May 2026, with some tariff lines under tariff-rate quotas. It said certificates would be issued retrospectively once the legislation was in place. Check the current status before claiming it.
- Traveller and vehicle declarations. SARS has also changed declarations for travellers and foreign-registered vehicles in 2026. These do not affect commercial cargo imports.
Common mistakes
- Choosing the tariff heading last, after the goods are already at the port, when the heading decides duty rate and permits.
- Forgetting the 10% uplift and under-budgeting VAT.
- Assuming used goods are treated like new goods. The declaration also carries a status (new, used or second-hand), and used goods may need ITAC permission.
- Claiming a preferential rate without a proof of origin that meets the rules.
- Assuming a foreign company can register itself without a South African agent.
What to do next
- Classify the goods and check the heading against SARS's current Prohibited and Restricted list.
- Register on eFiling for a customs client number (foreign principals: appoint a South African agent first).
- Get landed-cost estimates from forwarders that include duty, the VAT uplift, clearing fees and port or inland delivery.
- Ask your clearing agent to confirm which permits, certificates and proof of origin are needed before the cargo sails.
If you need help moving freight into South Africa, you can search more than 29,300 logistics companies by country and service in the CargoLinked directory, including our overview of logistics companies in South Africa. The public requests board lists freight that shippers have posted for forwarders to quote on directly.
This guide is general information, not legal, tax or customs advice. Rates, procedures and permit requirements are set by SARS, ITAC, the NRCS and other authorities and change often. Confirm the current rule with the issuing authority or a licensed customs professional before you ship.
