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QUESTIONS TO SOUTH AFRICAN REVENUE SERVICES
( Duty & Customs
Regulations)
All information on this page is given for guidance only, and although we believe it to be correct at the time of writing, we cannot accept any liability for errors, omissions, inaccuracies or misinterpretation. All charges, regulations and procedures are liable to change without notice.
CONTENTS
Excess Baggage Company has compiled this information sheet to help you understand what happens when you ship your goods to South Africa, and to inform you of procedures once your goods arrive. The sheet describes how you can help with the smooth clearance of your goods through Customs, so please try and take time to read the information. This information is provided without obligation and at the individual's risk. We accept no responsibility for any inaccuracy of whatever nature.
1.1 Accompanied Passengers' Baggage:
The "Red and Green Channel" system is in operation at the major ports and the major international airports in the Republic and documentary clearance is not normally necessary. Goods, the importation of which is either prohibited or restricted, and goods in excess of the duty free allowance must, however, be declared. When required by an officer to do so any person entering the Republic shall unreservedly declare all goods in his possession, which he brought with him into the Republic.
1.2 Goods other than Accompanied Passengers' Baggage:
Documentary clearance is necessary before goods of a value of more than R500,00 other than accompanied passengers' baggage can be released from Customs control. Customs documentation is a specialised field and the importer would be well advised to appoint a Clearing Agent to act on his behalf at the place of entry in South Africa.
Immigrants who import household furniture and effects and/or motor vehicles in terms of the concessions as explained under heading "Concessions" should furnish their Clearing Agent with a signed declaration on Form DA304 (for household furniture and effects and/or Form DA304A (for motor vehicles). These declarations are issued by the Controller of Customs and Excise, on request, but only after the arrival in the Republic of the person concerned.
2.1 Passengers in possession of prohibited or restricted goods, (e.g meat; live animals; dangerous drugs; firearms, ammunition and explosives; indecent or obscene books, photographs, films and other articles; agricultural products, any plants, seeds, bulbs etc. must declare such goods.
2.2 Live Animals, may only be imported against a permit issued by the Director, Division of Veterinary Services, Private Bag X138, Pretoria, 0001. Application forms for permits are obtainable from the Customs Consul at this High Commission.
2.3 Fire-arms and ammunition, require police permits but Customs officers at South African ports of entry have authority to issue temporary permits which are valid for 180 days in the case of tourists visiting South Africa. Temporary permits will not be issued in respect of fire-arms imported on behalf of other persons. With regards to people moving to South Africa on a temporary basis or otherwise, application for a licence to possess a fire-arm must be made to the Officer Commanding, South African Police Service, in the immigrant's/returning South African's residential area before the fire-arm may be imported into South Africa. The importation of a fire-arm without a serial number, or other number by which it can be identified, stamped or engraved on the metal is prohibited. In respect of a returning resident or a person who enters the Republic for purposes of permanent residence or to remain temporarily therein, the importation will be subject to production of an import permit (para 3.1). Only after these two procedures are completed, may the fire-arm be exported to South Africa.
2.4 Honey, or any products or preparation containing honey may not be imported at all.
2.5 Plants, seeds, bulbs etc., may only be imported against a permit issued by the Department of Agriculture and permits must be applied for prior to departure for the Republic, direct to the Division Plant and Seed Control, Private Bag X258, Pretoria, 0001. A Phytosanitary Certificate issued by the Authority concerned in the country of export i.e. the British Ministry of Agriculture, Fisheries and Food (tel 0171 216 6808), will also be required.
2.6 Medicine, in the normal course of events, are prohibited if imported by private individuals, but by way of a concession immigrants and tourists visiting the Republic may bring with them for their personal use a supply of one month provided they are in possession of a prescription for such medicine or a certificate from a chemist to the effect that the medicine was duly prescribed by a physician. This does not apply to small amounts of patent medicine, e.g. aspirin, which are carried for own use.
2.7 Rand bank notes, in terms of the Exchange Control Regulations, may be imported by persons entering the Republic, but the amount is restricted to R5 000,00 per person.
2.8 Endangered wild life, in terms of the convention on international trade in endangered wild fauna and flora species (CITES) of which the Republic is a member country, strict control is exercised over the importation/exportation and also re-exportation of all endangered wild life, live or dead, including all parts thereof as well as articles manufactured therefrom. Transactions of this nature are subject to production of a permit authorising such transaction. The addresses of the offices in the various provinces that may be contacted in this regard are given below.
3.1 A wide range of goods may only be imported into the Republic on production of a valid import permit in the name of the importer. Permits must be applied for, prior to importation direct to :
Department of Trade and Industry
Directorate : Import and Export Control
Private Bag X192
Tel : +27 12 310-9791
Fax 27 12 322 7403
PRETORIA 0001
e-mail yhoosen@dti.pwv.gov.za
Internet wwwdti.pwv.gov.za/dtiwwwCommissioner for Customs and Excise
South African Revenue Service
Tel 27 12 314 9911 Fax 27 12 325 7992Customs Code Number Section
Tel 27 12 314 9713 Fax 27 12 324 4498Board of Tariffs and Trade
Tel 27 12 310 9777 Fax 27 12 322 0149
e-mail yhoosen@dti.pwv.gov.za
The duties payable on goods depends on the proper classification thereof, in the Customs tariff. When the importation of goods is subject to payment of duties such duties must be paid before the goods will be released from Customs control. Please note all duties and rates are subject to amendment without prior notice. The current rates of duties are available from this office only when the harmonised tariff codes are supplied.
The South African unit of currency is the Rand and there are 100 cents to each Rand. The official Foreign Exchange Market rate fluctuates from day to day and where this issue is of importance, a Commercial Bank should be consulted. Foreign currency shall be converted into Rands at the selling rate determined by the Commissioner for the South African Revenue Service, in consultation with the South Africa Reserve Bank and based on the rates quoted for the date of shipment of the goods shall be used for such conversion. Emigrants who wish to transfer currency back to South Africa should consult a commercial bank.
6. VALUE FOR DUTY PURPOSES OF USED MOTOR VEHICLES IMPORTED FOR OWN USE
6.1 Customs Duty:
The Customs and Excise Act place the onus on the importer to enter the correct value for duty purposes and this value, in broad terms, would be the market value in the country of export at the time of importation into the Republic. Where the value declared by the importer is unacceptable, or where he is unable to declare an acceptable value, the Commissioner for the South African Revenue Service is empowered to determine a value for duty purposes. A value determined by the Commissioner will not deviate substantially from the current market value of the vehicle in its country of export.
a. Release will be granted after formal customs clearance and against security - usually in the form of a provisional payment (temporary cash deposit) - to cover the applicable duties and Value Added Tax (VAT), pending proof of re-exportation under customs supervision. Such temporary admission is normally valid for 12 months only.
b. Motor vehicles, trailers and caravans are allowed temporary admission under cover of a "Triptique" or "Carnet de Passage en Douane" in lieu of a provisional payment. These documents are further explained in 7.2. Motor vehicles imported under cover of triptiques or carnets may not be used by any other party nor may such vehicles be sold or disposed of in the Republic without the permission of the Commissioner for the South African Revenue Service and production of a valid import permit and payment of the duty and VAT due thereon.
7.1 Goods, the personal property of and imported by persons changing their residence to the Republic, (including permanent residents) other than tourists.
a. Used personal effects, sporting and recreational equipment and accompanied passengers' baggage
Returning South African residents who have been abroad for 6 months or more, for purposes other than touring, during which time they occupied unfurnished or semi-furnished quarters, are fully entitled to this concession and the concession specified in 7.1(b) below.
b. Household furniture and effects and other removable articles, including equipment necessary for the exercise of the calling, trade or profession of the importer, other than industrial, commercial or agricultural plant but excluding motor vehicles, alcoholic beverages and tobacco products
Persons changing their residence to the Republic may in terms of item 407.06 of Schedule No 4 of the Customs and Excise Act, import the following goods subject to the conditions stated below without payment of import duties and VAT : Household furniture, other household effects and other removable articles, including equipment necessary for the exercise of the calling, trade or profession of the person (tools of the trade), other than industrial, commercial or agriculture plant (excluding motor vehicles, alcoholic beverages and tobacco goods, the bona fide property of a natural person (including a returning resident of the Republic) and members of his family, imported for own use on change of his residence to the Republic. The term "household effects" is interpreted to include all such goods which are normally necessary to equip a self-contained home, e.g. curtains, linen, crockery, typewriters, electrical appliances such as stoves, kettles, radios, television sets and video recorders, etc.
The term "removable articles" includes trailers, boats and caravans, (excluding ocean going yachts) and equipment necessary for the exercise of the calling, trade or profession of the importer other than industrial, commercial or agriculture plant.
Please note that only one caravan and one boat per family will be admitted in terms of this concession and motor vehicles alcoholic beverages and tobacco goods or goods which are not for personal use of the importer, are excluded. There is no limit placed on the quantity (except in respect of a caravan, boat and trailer) or value of used or new household furniture, other household effect and other removable articles which may be imported under item 407.06. It should, however, be noted that such goods (in reasonable quantities/value) shall have been owned by the importer or his family prior to despatch thereof to the Republic.
The term "reasonable quantities" must be interpreted to mean maximum of two each of articles such as television sets, hi-fi equipment, etc.
The term "tools of the trade" includes cameras imported by a press photographer, artisans' tools imported by artisans etc.
Conditions:
This concession covers goods imported for the importer's own use only, and such goods may not be sold or disposed of in any other way for at least 6 months from the date of clearance without the applicable duties being brought to account.
Form DA304 - (see paragraph 1.2) must be presented when clearance of the goods are effected. Residence permits, whether temporary or permanent, must be produced. An inventory of all goods being imported will be required. Returning South African residents will have to satisfy the Controller of Customs and Excise concerned at the time of clearance that they have been absent for a period of at least 6 months for purposes other than touring and that they actually set up temporary residence abroad in unfurnished or semi-furnished houses, flats or premises.
7.2 MOTOR VEHICLES, WHETHER PURCHASED AS NEW OR USED, IMPORTED BY PERSONS WHO, IN THE DISCRETION OF THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE, PERMANENTLY CHANGED THEIR RESIDENCE TO THE REPUBLIC
Subject to the conditions described below, one motor vehicle per family may be imported under rebate of duty in terms of this concession, which is provided for in terms of item 407.04 of Schedule No 4 of the Customs and Excise Act, on the importers permanent change of residence to the Republic. Any additional motor vehicle imported is subject to payment of the full duty and import control regulations. Please note that full duty under item 407.04 is rebated. VAT is not rebated.
a. Returning South African Nationals/Permanent Resident permit holders (including person normally resident in the Republic who go abroad to work or study) do not qualify for this concession. Any such person who has absented himself from the Republic on a non-permanent basis, even for several years is considered to be normally resident in the Republic, and for the purposes of item 407.04 there can therefore be no question of a permanent change of residence having taken place on his return.
Returning South African Nationals who emigrated from the Republic and who were granted permanent resident status in a country abroad can, however, on deciding to return to South Africa, come into consideration for this concession. Where the importer is in any doubt whether or not he would qualify for the concession he should, prior to importation of the vehicle, refer the matter direct to the Commissioner for the South African Revenue Service, Private Bag X47, Pretoria, 0001 Republic of South Africa for a decision.
A Permanent Residence permit holder who had left the Republic on a permanent basis, if he decides to return, must substantiate his original intention to remain abroad on a permanent basis with such evidence as may be called for, and application in this regard should be directed to the Commissioner for the South African Revenue Service, Private Bag X47, Pretoria, 0001 Republic of South Africa.
b. A further condition is that the vehicle being imported must have been owned and used for a minimum period of 12 months prior to the importer's departure for the Republic, in other words the motor vehicle must have been registered in the importer's name during this period.
A 12 month period is calculated from the date of which the vehicle was first registered in the name of the owner, to the date of which it is handed over for shipment. For this purpose the importer must have been personally present at all reasonable times at the place where the vehicle was being used by him.
Provision does exist for the importation of a vehicle which has not been owned for 12 months prior to the date of departure to the Republic, to be imported under a partial rebate of duty, where duty will be calculated pro-data on a daily basis according to the number of days less than 12 months.
c. For the purposes of this concession a motor cycle is considered to be a motor vehicle. Motor cars, station wagons, or similar dual purposes vehicles, campers and goods vehicles, of a type approved by the Commissioner for the South African Revenue Service, may be imported under rebate item 407.04 provided they are for own use and not for commercial purposes. The rebate is restricted to one such vehicle per family.
d. Form DA304A - see paragraph 1.2 - must be presented when clearance is effected. In the case of a bona fide immigrant, the Permanent Residence permit issued to him must be produced.
e. The importer becomes liable for the full duty rebated if he is away for a continuous period of more than 3 months from the place where he normally uses the vehicle in the Republic.
f. The vehicle may not be alienated in any way, i.e. lent, hired, sold, exchanged etc. for a period of 20 months from the date of entry thereof in terms of item 407.04 without the written approval of the Commissioner for the South African Revenue Service, and without the outstanding duties being paid.
7.3 OTHER GOODS
The importation of goods not covered by the concession specified in paragraphs 7.1 and 7.2 above are subject to payment of full duty and VAT and import control requirements when necessary.
7.4 GOODS IMPORTED BY PERSONS TAKING UP TEMPORARY EMPLOYMENT IN THE REPUBLIC, ON TRANSFER FOR A DEFINITE PERIOD OR UNDER CONTRACT FOR A SPECIFIC PERIOD.
a. The provision as outlined in paragraph 7.2 applies. Inventories of the goods being imported are called for and the importer concerned is also required to produce his Temporary Work/Residence permit.
b. Motor vehicles: including motor cycles and auto cycles). In the absence of a "Triptyque" or "Carnet de Passages en Douane", release will be granted against lodgement of a provisional payment (cash deposit) to cover the full duty and VAT, pending re-exportation under customs supervision within a prescribed period. (see note (d) below)
c. Other Goods: Temporary deposits and inventories are required.
d. Notes: Provisional Payments (Cash Deposits) : These normally require to be liquidated within the prescribed period but the validity may be extended at the discretion of the Commissioner for the South African Revenue Service.
"Triptyque" and "Carnets de Passages en Douane":
These documents act as guarantees for the payment of duties and may be applied for to a motoring organisation (such as the A.A and the R.A.C. in Great Britain) which is affiliated to either the Alliance Interntationale de Tourisme (AIT) or the Federation Internationale de L'automobile (FIA). They are, however, only valid for 12 months and the period of validity cannot be extended.
The concessions outlined in paragraphs 7.2 to 7.4 applied in full. Enquiries regarding importations of goods not included in these concessions should be addressed to the Director of Customs and Excise in the country concerned. (Swaziland enquiries must be addressed to the Secretary for Customs and Exise).
- Duty-free Allowances
- Flat rate Assessment
- Further Information
- Going through Customs
- Going through Customs Don'ts
Duty-free Allowances
People under the age of 18 can not have tobacco or alcohol allowance.
- Cigarettes 400
- Cigars 50
- Cigarette or
- pipe tobacco 250g
- Wine 2 litre
- Spirits or
- other alcoholic beverages 1 litre
- Perfume 50ml
- Toilet water 250ml
- Gifts, souvenirs
- and all other goods R1250
Flat rate Assessment
You may elect to pay duty at a flat rate of 20% on goods up to a value of R10 000,00 over and above your duty-free allowances. If the value of the goods exceeds the above limit, you will have to pay duty and VAT on the full value, not just on the value above R11 250,00.
The following goods are fully dutiable and do not qualify for the above concessions: Firearms acquired abroad or at any duty free shop and imported by residents of the Republic returning after an absence of less than six months. consumable goods of the same type but in excess of the quantities mentioned above. Goods for commercial purposes and goods carried on behalf o other persons.
Further information
If you would like further information of advice contact either:
- The General Manager:
- Customs
- Private Bag X923
- Pretoria
- 0001
or any office of Customs and Excise. The address can be found in your local phone book. If you are unhappy with the treatment you have received at Customs, write to the Controller at the port of airport where you arrived or the address shown above.
Further information with regard to dutiable goods is available in the customs Information Brochure, available at all ports of entry.
You can phone our hotline at: 0800 002870
Going Through Customs
Only go through the green channel if you are sure that you have no more than the duty free customs allowances, no goods for commercial purposes and no prohibited or restricted goods or goods carried of others.
Never carry bags through customs for someone else.
Going through Customs Don'ts
DON'T try to hide any goods or to mislead a customs officer. Anything which isn't properly declared may be confiscated.
DON'T smuggle drugs! Prohibited and restricted goods include: firearms, plant and animal material and endangered species.
DON'T smuggle an animal into S.A., it may be carrying rabies! The consequences could be disastrous.
CURRENCY CONTROL. S.A. Bank notes in excess of R5000,00 will not be allowed unless you are in possession of the necessary permit.
MOTORISTS. If you are coming into the Republic in a vehicle, make sure that everyone travelling with you knows what they have to declare. If you or someone in your vehicle has anything to declare, it must be declared to Customs.
REGISTER VALUABLES. Ensure that certain identifiable items such as jewellery, camera, watches, etc., are registered at customs for re-importation.
Bona fide unsolicted free gifts of not more than two parcels per calender year and of which the value per parcel does not exceed R400,00 may be sent by a natural person abroad to a natural person in the Republic. The only form required to be completed by the sender of the parcel is the prescribed label obtained from any United Kingdom Post Office. An indication as to the value be furnished and the label should be marked unsolicited free gift if such is the case. No import permit is required if the free on board value does not exeed R400,00. A Nominal fee is levied by the South African Post Office.
10. Residents of South Africa
PLEASE REGISTER YOUR VALUABLES BEFORE YOU LEAVE THE RSA. Personal effects, sporting and recreational equipment that you take abroad fall within your duty-free allowances on your return to South Africa.
In order to prove that certain identifiable items, especially valuables such as jewellery, watches, cameras, cine and video cameras, radios, etc., were in fact taken with you from South Africa, it is necessary that they be registered for re-importation.
Such items should be produced at your nearest customs office for purposes of identification and registration on a DA 65 form before your departure from South Africa. Such registration can also be undertaken by the customs officer/immigration officer on duty in the international departures hall prior to handing in your baggage to the airline/shipping line.
Please note that in the event of your valuables not being identifiable by means of a serial number or identification mark, the matter should be discussed timeously with Customs with a view to ensuring that suitable identification, for example, by means of photographs, seals, etc., is available prior to your departure from the Republic of South Africa.
If any single item in your accompanied baggage exceeds R4 000,00 in value or the total value of your baggage exceeds R10 000,00, your goods must be registered on an NEP form at your commercial bank before your departure from the South Africa.
Individual valuables must be itemised on the NEP form. Your commercial bank will advise you as regards currency that you may take with you.
The valuables and the completed NEP form must be produced to the customs officer/immigration officer on duty prior to handing in your baggage to the airline/shipping line.
The officer will certify the NEP form, to the effect that the goods listed on the form have been taken with you.
In cases where you board a connecting flight, for example, from Cape Town, Port Elizabeth, Durban, etc., to Johannesburg from where you depart for your overseas trip, please ensure that your goods are registered for re-importation prior to handing in your baggage when boarding the first flight.
The DA 65 and NEP forms must be retained by you for presentation to Customs on your return to the South Africa.
CUSTOMS GUIDE - SOUTH AFRICA
Excess Baggage Company has compiled this information sheet to help you understand what happens when you ship your goods to South Africa and to inform you of procedures once your goods arrive. The sheet describes how you can help with the smooth clearance of your goods through Customs, so please try and take time to read the information. This information is provided without obligation and at the individual's risk. We accept no responsibility for any inaccuracy of whatever nature.
- General
- Loading & Transit
- Freight Charges
- Destination Charges
- On Arrival
- Customs Clearance
- Duty & Customs Regulations
General
Please mark your shipment clearly with your name and overseas address. Give us as many accurate destination contact details as possible. The South African postal system can sometimes be a bit unreliable, and our agents have found in the past that some of their correspondence to clients has been returned to them undelivered. If you have a separate mailing address such as a PO Box number or a business address where you have better mail service than to your home address, please give this to us to pass on to our agent. Where possible, please give us a home telephone number, work or daytime telephone number and if you have one, a fax number where you can be reached.Loading and Transit
Your goods will be shipped by what is known as a ‘groupage’ service. This is a shipping container that is loaded with other personal effects shipments such as your own. When there are sufficient goods to fill the container, it is then booked on a vessel. This consolidation of shipments usually takes between one and four weeks depending on how much cargo is already available, and will vary during busy or quiet periods throughout the year. Occasionally, to avoid consolidation delays we may elect to load Cape Town cargo in a Durban container, and vice versa, but when this happens, we cover the overland transport charges to the destination port. The actual vessel sailing time to the entry ports Cape Town and Durban is about three and four weeks respectively. This means your goods will usually arrive at the port some time between five and nine weeks after collection. This transit time is subject to sailing dates that may sometimes be changed by the shipping lines without prior notification, or to port congestion or other delays which also occasionally occur. Please take this into account if you require your goods by a particular date. On arrival at the port, the container will be hauled to our agent’s depot where it will be unloaded and the shipments will await Customs clearance. Deliveries to Cape Town and Durban and their suburbs will normally take place about 8 to 12 days after vessel arrival, assuming you have supplied all the necessary documents to clear Customs. Deliveries to other inland destinations will take a bit longer, but our agents will keep in touch with you and will make arrangements for a suitable delivery date.Freight Charges
It is to your advantage to ship your goods on a door to door basis. This means you do not have to pay again in South Africa for container uplift, haulage, unloading, handling, Customs clearance, and the final delivery to your residence. If you have paid to 'arrival port' only, you will have to pay these charges to the destination agent. We are a bulk buyer of destination services and we obtain these services at rates lower than a member of the public will pay. Consequently, in most cases you will find that it can be more expensive to ship to 'arrival port' and then pay destination charges, than it is to pay initially for door to door shipment .The term 'arrival port' is a shipping term which refers to the payment of freight charges and does not mean you can collect your goods directly at the port to do your own Customs clearance. The whole container is consigned to our agent who will unload at their own bond store. Shipments paid to 'arrival port' East London or Port Elizabeth or to 'arrival depot' Johannesburg will be routed through either Cape Town or Durban. The transport charge to move the goods to these destination ports or depots from the entry port will be met by us, but unless you have paid for door to door shipment, all other destination charges will apply. If you have paid for a door to door shipment, the costs of container uplift from the wharf, haulage to depot, unloading, notification, Customs clearance, and delivery to your residence are covered.
Other possible charges which are not covered are detailed below.
Destination Charges
For all shipments whether prepaid to residence or not, you will have to pay the SA Wharfage charge known as 'Ad Valorem' which is a port charge currently levied at 2.03% of the declared value or Customs assessed market value of the shipment. Some shipments (approximately 50% of all shipments) are examined by Customs, and a charge is raised for this to cover the costs of the Customs officers' time and attendance, and the expenses incurred by our agents in arranging examination, their handling costs, and also their attendance during examination. As we cannot tell in advance if a particular shipment will be examined by Customs, we cannot include possible examination charges in any shipping invoice which you will have paid in the UK.In Durban all Personal effects(*) shipments are subject to Customs examination; shipments which are classed as Household effects(*) may be examined at Customs' discretion. In Cape Town examination is at Customs discretion irrespective of how the shipment is classed, but in any case you will only be billed if examination has taken place. The charge for Customs examination is currently approximately £20 to £25 and must be paid in local currency to the agent prior to delivery. Please note that this charge if levied, is not covered by any payments already made in the UK.
(*) Note - 'Personal effects' shipments are those which consist solely of items of a personal nature, i.e. clothes, shoes, books, CD’s, cassettes, videos, letters, photos, etc. Any other shipments which include furniture, hi-fi, televisions, or items which cannot be seen as purely 'personal' items are classed as 'Household effects'.
On Arrival
The container carrying your goods will be consigned to our appointed Cape Town or Durban agent, who will collect it from the port and unload all the shipments into their bonded store where Customs clearance will take place (see below). As soon as we load a container, we send our agent a 'pre-alert' advice so that they know which consignments are on the way. If you call the agent for information, they will be able to let you know when your goods are due at the port, as well as being able to help you with any queries which you may have. Before the vessel arrives, an arrival notification will be sent by our agent to your destination address, together with a request for any documents which you have not already supplied which may be required to clear your goods. If you have paid freight charges to 'arrival port' only, you will also receive an invoice for destination services as described in an earlier paragraph.Customs Clearance
For your goods to clear South African Customs, certain documents are required. We would advise you to complete these and give them to us so we can send them to our agent in advance of the shipment arriving, so that there will be no delay in clearing the goods. To clear personal or household effects we require a packing list or inventory, a clearing mandate, form DA304 (* see note below) and form P.1.160.A certified photocopy of your passport is also required, but please note that this is only valid for clearance if copied after you have arrived in South Africa when it will include your entry stamp. Copies of passports given to us here in the country of origin (which naturally will not have your SA entry details) will not be accepted for clearance purposes. When you get to South Africa you should copy the page with your personal details and all pages with stamps, have them certified at a police station or post office, and send them to the agent together with your immigration permit (if applicable) when you receive your arrival notification. Alternatively if you wish, you can visit your nearest Customs office with all your completed original documents. This means you can personally answer any queries Customs may have which the agent might not be able to answer for you.Please note that failure to complete the necessary forms will cause delay in Customs clearance. If your goods cannot be cleared due to lack of required documents, they will be held in Customs bonded store until they can be cleared. This will mean that you may be charged for Customs bond storage while you complete the documents.
(*) Note: Form DA304 is not required if your shipment consists solely of 'personal effects' (see earlier section), but we advise you to complete it anyway. Our agent will then assess your packing list or inventory to ascertain whether the form needs to be presented to Customs or not.
Duty & Customs Regulations
It is your own responsibility to ensure that you are aware of how current regulations affect the status of your shipment with regard to whether or not your shipment or certain items in it are liable to duty. However, at the time of writing, returning South African residents must have been absent from South Africa for an unbroken period of more than six months to qualify for duty free entry of personal and household effects. Immigrants must have a work or residence permit to qualify for duty free entry; temporary residents should be in possession of a valid temporary work permit, and foreign diplomats will be required to present a diplomatic clearance certificate. In all cases, goods which are brand new or have not been owned for more than one year are subject to duty. There is no duty free allowance for alcohol, and as an Import Permit will be required from Pretoria, it is best not to ship alcohol unless perhaps you have a valuable wine collection for which it would be worth the extra trouble in getting the permit and the expense of paying the duty.Antiques or works of art may be imported duty free if as part of a bona fide household removal or if the articles are over 100 years of age and have been in the use and possession of the owner for more than a year and are not for sale or other disposal. To import antiques a certificate of antiquity will be required.
Firearms may be imported duty free, but an Import Permit is required from Pretoria, and form SAP311 must be completed and presented to Customs. Inherited goods may be imported duty free, but a certified copy of the will of the deceased showing the inventoried goods as being bequeathed to the consignee/legatee must be presented to Customs together with an Import Permit and a declaration from the consignee/legatee that he/she is a permanent resident in South Africa.
Please note that this information is given for guidance only, and is not presented as authoritative or complete. You should check with South African Customs for further information, or for advice on local interpretation of Customs procedures and regulations.
If you will not be present when your goods arrive:
As is the case in most countries, personal effects are viewed by Customs as being the personal possessions of one person who is usually both shipper and consignee. If you are shipping goods from yourself to another person, they may be viewed by Customs as being dutiable goods. This is because it could be understood by Customs that the ownership of the goods is being transferred from one person - you the shipper, to another person - the consignee, who may not have fulfilled the duty free entry requirement of having been absent from South Africa for the qualifying period. It may be that you have consigned your shipment to 'care of' a person other than yourself, say a family member, because you will not be present in South Africa until after the goods arrive. This can cause difficulties in clearing the goods through Customs, and to alleviate this we suggest you send a full certified copy of your passport, either to the agent or to your family or friend to whom you consigned the shipment.
Exchange control measures were relaxed on 1 July 1997, to allow South African residents to invest R200 000 abroad, or hold that amount in foreign currencies in local banks.
Private individuals are in terms of existing policy permitted to invest R750 000 per person offshore provided they are over 18 and taxpayers in good standing. Such investors must obtain a Tax Clearance Certificate from any Receiver of Revenue prior to the approval of any foreign investment.
It must be emphasised that the clearance certificate in respect of foreign investments may only be issued by an official from SARS after the tax status of the person requesting the certificate, has been checked and found to be in order, in other words:
Due tax returns must have submitted unless extension for submission was granted;
There must be no arrear taxes outstanding;
All persons who wish to invest offshore are required to register for income tax purposes before obtaining a Tax Clearance Certificate irrespective of their present status regarding their liability for registration as a taxpayer.
Prospective tenderers are required to obtain a Tax Clearance Certificate from any Receiver of Revenue prior to submitting a tender for providing goods or services to Government.
- Contact persons:
- Ms Sheila Halibate: (011) 374 8226
- Ms Karin Hofmeyr: 082 828 4240.
All information on this page is given for guidance only, and although we believe it to be correct at the time of writing, we cannot accept any liability for errors, omissions, inaccuracies or misinterpretation. All charges, regulations and procedures are liable to change without notice.
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