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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇿🇦 South Africa

CUSTOMS AUTHORITYSouth African Revenue Service (SARS) — Customs and Excise
STANDARD VAT15%
DE MINIMIS (USD)US$27

De Minimis Threshold

THRESHOLD (USD)

US$27

LOCAL CURRENCY

ZAR 500

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

South Africa's de minimis threshold for customs duty and VAT relief is ZAR 500 (approximately USD $27 at current rates). Goods valued below ZAR 500 can be imported duty- and VAT-free. Commercial imports above ZAR 500 are subject to customs duty and VAT (15%). SARS has been working to tighten low-value import rules for e-commerce.

As of: 2022-09-01

VAT / GST on Imports

15%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs Entry (DA 306 for road; various forms for air and sea — submitted via SARS eFiling)
02Commercial Invoice
03Packing List
04Airway Bill or Bill of Lading
05Certificate of Origin (for EU-SADC EPA or other FTA preference)
06Import Permit (for controlled goods — ITAC permits for textiles, vehicles, etc.)
07SAHPRA import licence (for medicines and medical devices)
08DAFF phytosanitary or veterinary permit (for agricultural goods)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms and ammunition (SAPS (South African Police Service) permit required under Firearms Control Act)
  • Medicines and pharmaceuticals (SAHPRA registration and import licence required)
  • Food and agricultural products (DAFF permits and inspection)
  • Plants and plant products (phytosanitary certificate required)
  • Animals and animal products (veterinary import permit required)
  • Endangered species (CITES permit required)
  • Diamonds and precious metals (Kimberley Process certification for diamonds)

Prohibited Import Categories

  • Narcotics and controlled substances
  • Pornographic material (certain publications banned under Films and Publications Act)
  • Counterfeit goods
  • Endangered species products without CITES permits
  • Uncut diamonds without Kimberley Process certification
  • Certain weapons and explosives without permits

Special Notes

  • 01South Africa is part of SACU (Southern African Customs Union) with Botswana, Lesotho, Namibia, Eswatini — goods move freely within SACU.
  • 02VAT is 15% (standard rate).
  • 03South Africa has an FTA with the EU (EU-SADC EPA), preferential access to AGOA for US market, and various regional agreements.
  • 04The Kimberley Process Certification Scheme is critical for diamond imports/exports.
  • 05SARS uses the SARS eFiling system and SARS Customs portal for declarations.
  • 06Ad valorem duties apply to luxury goods like motor vehicles, cosmetics.
  • 07Significant load shedding (power outages) and port congestion can affect logistics.
  • 08South African Rand is volatile — USD equivalent of thresholds changes frequently.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into South Africa.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog