Importing goods into South Africa: registration, duty, VAT, permits and paying your supplier

Importing goods into South Africa is cheaper to start than most owners expect and dearer to finish than most invoices suggest. The supplier’s price is only one layer: customs duty, import VAT, freight, clearing fees, storage and the exchange rate all land before you can sell a single unit, and a missing permit or a wrong tariff code can leave the goods sitting in a container at your cost. This guide is for owners and managers who buy goods from outside the Southern African Customs Union (SACU), most often from China, and for people planning their first shipment. It walks through registration, permits, duty, VAT, shipping, paying the supplier and clearing the goods, using the rules SARS and the Reserve Bank publish.

This guide was last reviewed on 20 October 2026 and is general information, not legal, tax or customs advice. Rules and rates change often: check the tariff code, the permit position and your bank’s requirements before you order.

What to do first: register with SARS Customs as an importer (unless you are a private individual importing under R150,000 of goods in a year), confirm that the product does not need a permit or approval, find its tariff code and duty rate in the SARS tariff book, and work out the landed cost before you pay any deposit. A supplier invoice of R100,000 for goods at 20% duty costs R139,500 once duty and import VAT are added, before freight and clearing fees.

The rules at a glance

These are the official rules as we found them on 20 October 2026.

Question	Answer	Source
Who may import?	No person may import unless registered as an importer. Private individuals importing under R150,000 declared value in a calendar year are exempt from registering.	SARS policy SC-CF-19 (effective 21 September 2026)
What is duty charged on?	The customs value, which South Africa keeps on a free on board (FOB) footing: international freight and insurance are not part of it.	Customs and Excise Act sections 65 to 67; SARS policy SC-CR-A-05
Import VAT	15% of (customs value + 10% of customs value + duty), for goods from outside SACU.	SARS, Duties and Taxes for Importers
Duty rate for Chinese goods	The “General” column of the tariff book, plus any anti-dumping or safeguard duty. China has no preferential agreement with South Africa.	SARS tariff book, Schedule 1 Part 1 (16 October 2026 version)
Paying a supplier in advance	An advance payment of R100,000 or more needs an Advance Payment Notification on eFiling first, and a customs declaration must follow within four months.	SARS policy SC-CC-42; Reserve Bank manual section B.1
Time to clear goods	Due entry within 7 days of arrival, extended by SARS to 14 days for loose cargo and 28 days for containers, after which goods go to a state warehouse.	SARS policy SC-CF-55 (effective 14 August 2026)
Records	Keep import records for at least five years.	SARS guide CE10

Is importing right for your business?

Imports pay when the landed cost, including every tax and fee below, leaves a margin after you have funded the stock for months. Three pressures matter in 2026.

The cash tied up is large. A typical order is paid for before it sails, then spends weeks at sea and in port before it can be sold. As an illustration (our own model, with assumed days): 30 days of production, 30 days at sea, 14 days in port and delivery, and 45 days to sell and collect add up to about 119 days from the first payment to cash back. With a deposit of 30% and the balance before shipment, all of the cost is out of your pocket before the first sale.

Freight and port costs have moved. Drewry’s World Container Index stood at US$4,485 per 40ft container on 15 October 2026, a global composite that does not include a Durban route. Durban, which handles most South African container traffic, has had congestion this year: the transport minister said average waiting time reached about 8.3 days against a 24-hour target, as EWN reported on 5 October. We cover the knock-on effect in our reporting on the Durban Gateway Terminal backlog.

Competition from cheap imports is intense. The Reserve Bank’s September 2026 Quarterly Bulletin says China supplied 35.7% of South Africa’s manufactured imports in the 2026 weighting, and China has become the country’s largest trading partner, as we reported in China overtakes Europe as South Africa’s top trade partner. If you plan to compete on price with goods already on the shelf, price your landed cost before you commit.

Step 1: Register with SARS Customs

SARS policy states that no person may import into South Africa unless registered as an importer. Registration gives you a customs client number, and it is done on eFiling through the Registration, Licensing and Accreditation (RLA) process.

1. Register as an eFiler for your company or yourself, and link the organisation profile to your individual profile.
2. Assign the RLA user rights and roles that SARS lists on its registration, licensing and accreditation page.
3. Capture the RLA client application, choose the importer client type, attach the supporting documents (proof of address, contact details, identity documents) and submit. The status comes to your eFiling inbox.
4. If you are not an eFiler, apply in person at a customs branch: Alberton, Cape Town, Durban, OR Tambo, Port Elizabeth or Pretoria. SARS says applications emailed to its query addresses are not processed.

The rules most people miss:

• Small private importers are exempt. A private individual importing goods with a total declared value under R150,000 in a calendar year need not register and uses the general customs client number 70707070. Companies, and anyone above that value, must register.
• Foreign companies need a local agent. A non-resident importer must register with SARS as a legal entity and nominate a registered agent located in South Africa.
• Keep your details current. Tell Customs within seven working days if your registration particulars change.
• Do not let your code lapse. SARS has been migrating all customs traders to RLA and warned in June 2025 that codes of traders who did not update their profile could be suspended.
• VAT registration is a separate decision. We found no SARS rule that makes VAT registration a condition of importer registration. But import VAT is collected at the border on every import, and only a VAT vendor can claim it back as input tax. SARS says the compulsory VAT registration threshold rose from R1 million to R2.3 million, and the voluntary threshold from R50,000 to R120,000, from 1 April 2026. Read more in our guide to the VAT threshold change.

If you do not yet have a company, see our guide to registering a company in South Africa first.

Step 2: Check that you may import and sell the product

A customs code lets you import. It does not make every product legal to bring in or to sell. The quickest single check is SARS’s Prohibited and Restricted Imports and Exports list (the edition we read is dated 16 October 2026): look up your tariff code and it names the law, the agency that will detain the goods and the document you need. Goods that need an authority are held at the port until you produce it. These are the regimes that catch small importers most often.

Regulator	What it covers	What you need
ITAC	All used or second-hand goods, and listed new goods such as new car and truck tyres, fish, firearms and gambling machines	An import permit before the goods are shipped
NRCS	Goods under compulsory specifications: many electrical appliances and lighting, vehicle parts and tyres, safety helmets, canned and frozen fish, plastic carrier bags and more	A Letter of Authority per product model
ICASA	Phones, laptops, tablets, routers, Bluetooth and Wi-Fi devices, wireless chargers and other radio equipment	Type approval, issued only to South African registered companies
SAHPRA	Medical devices, including thermometers, blood pressure monitors, test kits and medical masks	A medical device establishment licence
Department of Health	Foodstuffs, cosmetics and disinfectants	Compliance with the Foodstuffs, Cosmetics and Disinfectants Act; Port Health may inspect
Department of Agriculture	Plants, seeds, plant products, meat, dairy and other animal products	Plant import permit or veterinary import permit

ITAC import permits

ITAC says most new goods are exempt from import control, but an import permit is required for all used or second-hand goods. Its rules count goods showing signs of use, ageing or alteration, including shop-soiled and outdated products, as used. Applications are emailed to ITAC on its Excel forms; ITAC quotes an average turnaround of three to five working days, and its fee page (updated September 2026) lists R339 per import permit, although an older FAQ still says permits are free. Controlled goods may not be shipped before you hold the permit.

NRCS Letters of Authority

The National Regulator for Compulsory Specifications Act says no person may import, sell or supply a product covered by a compulsory specification unless it complies, so the duty falls on importers and on every seller after them. For electrical goods, an application needs a full test report from an accredited laboratory, made against the South African standard, and a separate application for each product. NRCS’s 2015 electrical procedure gives up to 120 working days and a fee of R1,735 per application; we could not find a current fee schedule after NRCS rebuilt its website in 2026, so ask NRCS before you budget. A Letter of Authority is valid for three years. Non-compliant goods can be held, recalled, returned or destroyed at the importer’s cost, and offences carry a fine or up to a year in prison for a first conviction. Many small importers buy models from a local distributor that already holds the approval, or only from suppliers with recognised test reports.

Do not assume that a product missing from the SARS list is free to sell. Batteries, plugs and extension leads, for example, have no control entry in the October 2026 SARS list, yet plugs and extension sets have been under NRCS compulsory specifications. Confirm with NRCS before ordering.

ICASA type approval for anything with a radio

The Electronic Communications Act prohibits selling electronic communications equipment, including radio apparatus, unless ICASA has approved it. ICASA says approval usually takes about 30 days once all documents are submitted, and it issues certificates only to South African registered companies. Its own published fees are the 2020 figures (R5,109 per application); an industry consultancy lists about R6,700 for 2026, so check ICASA’s latest notice. Selling equipment that is not type approved is an offence with a fine of up to R1 million.

A December 2025 agreement between ICASA and NRCS lists phones, laptops, tablets and routers under ICASA only, but the SARS port list of October 2026 still asks for an NRCS Letter of Authority for handsets and computers. Until SARS updates its list, expect to be asked for both.

Medical devices, food, cosmetics and agricultural goods

SAHPRA says no medical device may be imported or sold without a valid medical device establishment licence, with an exemption for non-sterile, non-measuring Class A devices. A new distributor licence costs R15,600 under the February 2025 fee regulations, with an annual retention fee of R4,400, and SAHPRA quotes six to eight weeks. Imported foodstuffs, cosmetics and disinfectants must comply with the Foodstuffs, Cosmetics and Disinfectants Act; the company named as importer on the label is presumed to have imported it, and non-compliant goods can be destroyed or sent back. Plant products need a permit from the Department of Agriculture’s plant health directorate (R250 per permit from 1 April 2026) and a phytosanitary certificate from the exporting country; animal products need veterinary permits.

Labels, quality and liability under the Consumer Protection Act

If you import goods to sell in the ordinary course of business, the Consumer Protection Act treats you as the importer, with the duties of a producer:

• Clothing, textiles, footwear and leather goods must show the country of manufacture and meet the national fibre content and care labelling standards under regulation 6 of the CPA regulations. SARS detains non-compliant goods at the border, and if the problem cannot be fixed they may only be re-exported off the African continent or destroyed at your cost. Brief the factory to sew in permanent labels before shipping.
• Quality. Under section 56 the importer, distributor and retailer each warrant that the goods are of good quality and meet any applicable standard, and a customer can return defective goods within six months for a repair, replacement or refund. Agree in writing that your supplier replaces defective stock, because the warranty lands on you.
• Harm. Under section 61 the importer is liable for harm caused by unsafe or defective goods regardless of negligence, and the defence that a defect could not reasonably have been discovered is not available to the importer. Ask your broker about product liability cover.
• Penalties. The National Consumer Tribunal can impose an administrative fine of up to 10% of annual turnover or R1 million, whichever is greater.

Counterfeits and brands

The Counterfeit Goods Act prohibits importing counterfeit goods for trade, and you can be liable if you had reason to suspect the goods were fake or failed to take reasonable steps to check. First convictions carry fines of up to R5,000 per item under the Act as passed. Brand owners register their rights with SARS, which detains suspected counterfeits at the border. Before ordering branded or look-alike goods, search the CIPC trade marks register for free, ask the supplier for proof that it may use any brand on the goods, and consider registering your own mark (CIPC lists R590 per class).

The minister’s plan to require pre-export certificates of conformity for certain imports was withdrawn in September 2026 (see “What changed in 2026” below), but every regime in this step still applies.

Step 3: Find the tariff code and the duty rate

Every product has an eight-digit tariff code in Schedule 1 Part 1 of the Customs and Excise Act. SARS publishes the tariff book online; the version we read was dated 16 October 2026. The code decides your duty rate, and it also decides whether a permit or an approval applies, so find it before you order.

The tariff book has separate columns for the general rate and for the preferential rates under trade agreements (EU and UK, EFTA, SADC, MERCOSUR and the African Continental Free Trade Area). China is not in any of them, so goods of Chinese origin pay the General rate. If you claim a preferential rate, you must prove the origin of the goods.

These examples are General rates from the 16 October 2026 tariff book. They are before VAT and before any anti-dumping duty. Open the SARS tariff book and check the exact code before you quote a rate to anyone.

Product group	Examples	General duty rate
Clothing	Cotton T-shirts, shirts, trousers, dresses	40% to 45%
Footwear and bags	Most footwear, handbags	30%
Home textiles	Printed bed linen, cotton blankets	30%
Furniture	Wooden dining, office and bedroom furniture	20%
Cosmetics	Make-up, skin care, shampoo, perfume	20%
Household appliances	Refrigerators, fridge-freezers	25%
Electronics	Smartphones, laptops, headphones, monitors, lithium-ion batteries	Free
Toys	Most toys and puzzles (tricycles and scooters are 20%)	Free for most
Passenger cars	Petrol, diesel and electric	25%
New car tyres	Passenger car tyres	30%

A free duty rate does not mean a free import: import VAT still applies, and many electronics need approvals (see Step 2).

Anti-dumping, countervailing and safeguard duties. On top of the general rate, the International Trade Administration Commission (ITAC) recommends extra duties on goods dumped at low prices. These are customs duties and sit inside the VAT base. They apply to goods supplied from a listed country even if made elsewhere. SARS’s Schedule 2 and its 2026 tariff amendment list include Chinese steel products, new tyres, glass, garlic, spades and shovels, PET resin, top-load washing machines (from 23 April 2026) and front windscreens (from 7 September 2026). Rates vary by exporter, so read the exporter line in Schedule 2 before you order. Goods in Schedule 2 must clear with a certificate of origin.

Getting the code right. Most small importers let the clearing agent classify the goods, but the importer is legally responsible for the declaration. If you are unsure, SARS can issue a binding tariff determination: you apply at a branch office with the goods description, literature and, if needed, samples. SARS says it finalises these within 90 working days, so it does not suit a shipment already on the water. SARS also published draft rules on 14 October 2026 for a new advance ruling system with an application fee of R2,500, but those are not law yet.

Step 4: Work out the landed cost

What duty is charged on

Many freight-forwarder blogs say duty is charged on the cost, insurance and freight (CIF) value. That is wrong for South Africa. SARS policy says the FOB contract has been retained as the basis for valuation, so costs up to the point the goods are loaded on the ship are dutiable and actual international freight and insurance are not. Three consequences:

• If your supplier quotes CIF or CFR, strip out the actual freight and insurance cost to reach the customs value. If you cannot prove the actual cost at clearance, SARS says to declare the full value and apply for a refund later.
• Inland costs in China before the port, packing, commissions (other than buying commissions), and tools or designs you supply free to the factory are added to the customs value.
• A door-to-door or DDP price must be unbundled into goods, freight and insurance.

How import VAT is calculated

SARS gives the formula: [(customs value + 10% of it) + any non-rebated duties] x 15%. The 10% uplift applies to goods from outside SACU; it is not added to goods that originate in and are imported from Botswana, Lesotho, Namibia or Eswatini. Anti-dumping duties are inside the base, and SARS rounds the added tax value to the nearest rand.

A worked example

This is our own calculation, using an illustrative duty rate of 20% (for example wooden furniture or cosmetics), China as the origin, no anti-dumping duty and an FOB invoice of R100,000.

Step	Calculation	Amount
Customs value (FOB)	Supplier price	R100,000
Customs duty	20% of R100,000	R20,000
Added tax value	R100,000 + R10,000 (10%) + R20,000 duty	R130,000
Import VAT	15% of R130,000	R19,500
Taxes due at the border	R20,000 + R19,500	R39,500 (39.5% of FOB)
Goods plus taxes	R100,000 + R39,500	R139,500

That R139,500 is before international freight, insurance, clearing fees, port charges and local transport. A VAT vendor claims the R19,500 back as input tax, so its real cost is R120,000 plus those other charges, but it must still find the R19,500 in cash before the goods are released.

The same R100,000 invoice at other duty rates, using the same method:

Duty rate	Duty	Added tax value	Import VAT	Taxes due
0% (for example smartphones, laptops)	R0	R110,000	R16,500	R16,500
20%	R20,000	R130,000	R19,500	R39,500
45% (for example cotton T-shirts)	R45,000	R155,000	R23,250	R68,250
20% plus a hypothetical 10% anti-dumping duty	R30,000	R140,000	R21,000	R51,000

If your supplier invoices CIF R112,000 with documented actual freight of R10,000 and insurance of R2,000, the customs value is R100,000 and the result is the same as above. Charging duty on the CIF figure would overstate the duty by R2,400.

Parcels and small consignments

If you buy small quantities by courier or post, the rules are in flux. In August 2024 SARS said that goods under R500 had been entering at a flat 20% duty with no VAT, and that VAT would be added from 1 September 2024. Two 2026 laws (Act 5 of 2026 and Act 4 of 2026, both promulgated on 1 April 2026) delete the VAT exemption for imports of R500 or less and create a simplified express-delivery route, but both start on a date the Minister sets by notice, and we found no commencement notice or published ceiling. Carriers have been charging VAT on parcels since 2024. Treat every parcel as dutiable and subject to VAT, and see our report on the push to ban Shein and Temu for the wider picture.

Step 5: Choose your trade terms and how the goods travel

Incoterms 2020, published by the International Chamber of Commerce, decide who pays for each leg and when the risk passes to you. The five you will see on Chinese quotes:

Term	What the supplier does	Where risk passes to you	Our view for a small importer
EXW (Ex Works)	Makes the goods available at its factory	At the factory	Avoid: you must arrange export clearance and inland transport in China.
FOB (Free On Board)	Clears the goods for export and loads them on the ship	Once the goods are on board	A sound default, with your own freight forwarder and insurance. FCA is the more accurate term for containers.
CIF (Cost, Insurance and Freight)	Pays sea freight and minimum insurance to Durban	Still at loading in China	Careful: the default insurance is the minimum cover, so you carry the transit risk.
DAP (Delivered at Place)	Delivers to a named place in South Africa	At that place	You still clear the goods and pay duty and VAT.
DDP (Delivered Duty Paid)	Also clears the goods and pays duty and VAT	At that place	Be wary: a Chinese supplier usually cannot act as importer in South Africa, so this is often a forwarder’s service using someone else’s customs code.

The choice of term changes your paperwork too. Whatever the term, SARS values the goods on an FOB footing (Step 4), so ask the supplier or forwarder for a breakdown of the actual freight and insurance.

Sea or air. Sea freight in a shared container (less than container load, LCL) suits a few cubic metres; a full 20ft or 40ft container (FCL) usually becomes cheaper once you fill much of it. Freight forwarders quote sea transit from China to Durban at about three to four and a half weeks port to port, and air at about a week to Johannesburg, but those are forwarder figures, and rates change weekly, so get at least two written quotes that show what is included at both ends.

Port charges in 2026. Two primary notices matter for Durban. Maersk introduced a congestion fee for cargo from the Far East into Durban of US$250 per 20ft and US$500 per 40ft container from 15 September 2026; a trade blog reports an increase from 1 November that we could not confirm with Maersk. The Durban Gateway Terminal said on 28 September that it had not charged storage since early August, and that containers on vessels berthing from 1 October get five free storage days before daily charges start. Line demurrage and detention are separate. Have your clearing agent and transport booked before the ship arrives.

Insurance. Marine cargo insurance is priced as a percentage of the declared value and depends on the goods, the route and the cover. We found no South African insurer rate card, so get a quote from a broker, and do not rely on the minimum cover in a CIF price. See our guide to business insurance.

Step 6: Pay your supplier without breaking the rules

Paying a foreign supplier is an exchange control transaction, so it runs through your bank under the Reserve Bank’s Currency and Exchanges Manual for Authorised Dealers (the edition we read is dated 8 October 2026).

• Documents. For a normal import payment a bank may ask for the supplier’s commercial invoice, a transport document (bill of lading or air waybill) or a freight forwarder’s certificate of receipt, and your copy of the SARS customs declaration.
• Permits first. Banks must tell importers to make sure any ITAC import permit is in place before they process an import payment or a hedging transaction.
• Advance payments are allowed for ordinary goods against an invoice. Capital goods are limited: up to 100% of the ex-factory cost if the total is R10 million or less, and up to 50% above that.
• R100,000 and above: notify SARS first. From 2026 an importer who wants to make an advance payment of R100,000 or more must submit an Advance Payment Notification on eFiling and give the reference to the bank. The threshold was R50,000 before SARS rule changes in mid-2026. You must be registered with Customs; the general code 70707070 cannot be used. Once the bank has paid, the notification cannot be changed.
• Four months to prove the import. The customs declaration for goods paid in advance must follow within four months of the payment. If the goods will not arrive in that time, tell your bank in writing within 14 days after the period ends; the bank reports unresolved cases to the Reserve Bank.
• Cards and personal allowances. Residents may pay small transactions, such as goods bought online, by card up to R100,000 per transaction, without splitting orders. Individuals have a single discretionary allowance of R2 million a year, and the manual says a person importing under it needs a valid customs client number. A company importing for its business pays under the normal import rules instead.

What it costs to send the money. As one example, Standard Bank’s 2026 trade and forex pricing guide lists an outward electronic transfer at 0.502% of the amount (minimum R210, maximum R760) plus a R122 SWIFT fee, including VAT; foreign and intermediary bank charges are extra. The bigger cost is usually the exchange rate margin, which banks do not publish. Compare your bank’s rate with the market rate on the day.

Currency risk. On 19 October 2026 the European Central Bank’s reference rates put the US dollar at about R16.43; over the previous year it ranged from about R15.67 to R17.47. A 10% move in the rand on a R500,000 order changes its cost by R50,000, and the import VAT at the border moves with it. If your margin cannot absorb that, ask your bank about a forward exchange contract, which fixes the rate today for a payment later.

Protecting the payment. Alibaba’s own pages say its Trade Assurance cover applies only to orders paid online through Alibaba.com, with refund requests within 30 days of delivery (60 days for its Enterprise buyers). It is not a check that the supplier is a real factory. Payment fraud usually works by email: a “new” bank account, urgency, or an address one character off. Confirm any change of bank details by phone on a number you already had, and make sure the account holder’s name matches the supplier’s registered company name.

Supplier terms and quality. A 30% deposit with the balance before shipment is a common starting point for new buyers, according to sourcing agents, and buyers with more bargaining power pay the balance against a copy of the bill of lading. Put the Incoterm, the quality standard, your right to inspect and the remedy for defects in writing. Our commercial contracts generator can draft an NDA or supply terms to start from.

Step 7: Clear the goods through customs

Most importers use a licensed clearing agent, who lodges the goods declaration (the SAD 500) electronically, pays duty and VAT, and arranges release. You remain legally responsible for what is declared. SARS’s goods declaration policy sets out how it works:

• New in 2026: line-item invoices. From 3 July 2026 every declaration must carry the invoice data line by line and be supported by a customs worksheet showing the valuation, exchange rate and how freight and other charges were apportioned. In practice your agent needs a proper commercial invoice and the freight and insurance split from you before it can declare.
• Time limits. The law allows 7 days from arrival to enter goods; SARS allows 14 days for loose cargo and 28 days for containerised cargo before goods are moved to a state warehouse, and unentered goods can eventually be sold.
• Payment releases the goods. The system will not release goods until the declaration is paid. Registered clients can apply for a deferment account that defers duty and VAT for up to 30 days, secured by a bond. Others pay by eFiling or EFT; SARS stopped accepting cash deposits at bank branches in July 2023.
• Inspections. SARS can stop a consignment for a document check or a physical inspection. We found no published average clearance time for Durban or Cape Town, so build buffer days into your plan.
• Records for five years. SARS’s record-keeping guide says invoices, bills of entry, transport documents, payment proof, permits and clearing instructions must be kept for at least five years, in South Africa.

How to fund the gap

The biggest working capital mistake importers make is budgeting for the invoice and forgetting everything that falls due before the first sale: freight, duty and VAT at clearance, agent fees, congestion fees, storage and the exchange rate. Options that exist for South African businesses:

• Bank trade finance. Import letters of credit and documentary collections are priced case by case; Standard Bank’s 2026 guide says documentary trade pricing is risk based and quoted by a relationship manager.
• Purchase order finance pays your supplier against a confirmed customer order, so it suits importing for a firm sale, not speculative stock.
• Invoice discounting advances part of an invoice you have issued to a customer, which helps once you are selling on credit.
• Short-term business loans. Business Partners lists short-term finance of R250,000 to R750,000 for established businesses, including stock bought before customers pay, with at least two years of trading required.
• Government funding. Development finance institutions mainly fund production capacity rather than trading stock; see our guide to government funding for what each one does fund.

Run the numbers before you sign: our free cash flow simulator models whether you can carry the stock for four months, the invoice and PO finance calculator prices the funding, the funding cost comparison sets loans side by side, and the break-even calculator tells you how many units you must sell at your landed cost.

Penalties and the mistakes that cost the most

SARS’s offences and penalties policy (effective 31 March 2026) explains that contraventions can lead to penalties, prosecution and the suspension of your registration or deferment account, and that goods dealt with unlawfully can be detained, seized or forfeited. Among the specifics:

• A compulsory VAT penalty of 10% where the wrong VAT amount was declared on import, plus interest; correcting it yourself afterwards does not cancel the penalty.
• SARS’s list of guideline penalty deposits (a 2022 edition, so check for changes) includes 10% of the under-payment, with a minimum of R1,500, for a wrong tariff heading or wrong exchange rate; 25% of the under-payment for false or misleading documents; and R5,000 per declaration for a late declaration.
• Failing to keep records is an offence carrying a fine of up to R40,000 or three times the value of the goods, whichever is greater, or imprisonment, according to SARS’s record-keeping guide.

The mistakes we see described most often, all avoidable:

1. Paying 100% upfront to a supplier you have not verified.
2. Choosing a tariff code because its duty is lower, rather than because it is right.
3. Asking the supplier to show a lower value on the invoice. Undervaluation is exactly what SARS’s new worksheet rules and its penalties target.
4. Ordering electrical or radio goods before checking that an approval exists for that exact model.
5. Ignoring the exchange rate between ordering and paying.
6. Booking the clearing agent only after the ship has arrived, and paying storage while the paperwork catches up.

What changed in 2026

• Pre-export checks on Chinese goods were dropped. The trade minister’s March 2026 directive requiring certificates of conformity for certain imports was withdrawn in full on 22 September 2026. Compulsory specifications still apply. We reported it in South Africa drops plan for pre-export checks on Chinese imports.
• Advance payment notifications now start at R100,000 instead of R50,000.
• Line-item invoice data and a customs worksheet are required on every declaration from 3 July 2026.
• VAT registration thresholds rose to R2.3 million (compulsory) and R120,000 (voluntary) from 1 April 2026; the rate stays at 15%.
• Low-value parcels: laws promulgated on 1 April 2026 delete the VAT exemption for imports of R500 or less, from a date still to be set by notice.
• Trade remedies: new anti-dumping duties on Chinese top-load washing machines and front windscreens, safeguard duties on threaded fasteners and flat-rolled steel, and higher duties on several steel products.
• The 18-month customs window reported in October applies to rule 64E.20, which covers accredited clients moving to SARS’s electronic accreditation system, not to ordinary importers registering on RLA.
• Not yet in force: the Customs Control Act of 2014 and the Customs Duty Act of 2014 still await a commencement date, so the Customs and Excise Act of 1964 still governs. Advance tariff rulings are only at draft stage.

Our news desk covers these changes as they happen, including the surge in Chinese imports. If you also sell abroad, our export guide covers the other direction.

What we could not confirm

We found no SARS service standard for how long a customs client number takes to issue, and no published average customs clearance time for Durban or Cape Town. We found no official container rate index for China to South Africa: Drewry’s index has no Durban route, so any freight figure is a forwarder’s quote. The commencement notice for the deletion of the R500 parcel VAT exemption had not been published when we checked. SARS’s guideline penalty list is dated 2022 and may have been revised. Check each of these with SARS, your bank or your clearing agent before you rely on it.

Frequently asked questions

Do I need to register with SARS to import?

Yes, unless you are a private individual importing goods worth less than R150,000 in total in a calendar year. Companies and larger importers register as importers through RLA on eFiling or at a customs branch.

Do I need to be VAT registered to import?

We found no rule that requires it, but import VAT is charged on every import and only a VAT vendor can claim it back. From 1 April 2026 registration is compulsory once taxable supplies exceed R2.3 million in 12 months.

Is customs duty charged on the cost including freight?

No. South Africa values imports on an FOB basis, so actual international freight and insurance are excluded from the customs value. Import VAT is then charged on the customs value plus 10% plus the duty.

How much duty will I pay on goods from China?

It depends on the tariff code. Chinese goods pay the General rate: for example 40% to 45% on most clothing, 30% on footwear, 20% on furniture and cosmetics, and nothing on smartphones and laptops, plus any anti-dumping duty. Check the code in the SARS tariff book.

Can I pay my supplier the full amount upfront?

The Reserve Bank’s rules allow advance payments for ordinary goods against an invoice, but for R100,000 or more you must first file an Advance Payment Notification with SARS, and the customs declaration must follow within four months. Commercially, paying everything upfront to a new supplier is the riskiest option.

What happens if my goods arrive without a permit or approval?

They are held. Goods that need an ITAC permit are treated as imported in contravention of the law, and goods that fail a compulsory specification can be returned, recalled or destroyed at your cost.

How long do I have to clear my goods?

SARS allows 14 days for loose cargo and 28 days for containers before goods are moved to a state warehouse, but terminal storage charges can start much sooner. At Durban Gateway Terminal, containers on vessels berthing from 1 October 2026 have five free days.

How long must I keep import records?

At least five years, in South Africa: invoices, bills of entry, transport documents, payment proof, permits and clearing instructions.