Importing into South Africa: a step-by-step guide

• Every business that imports goods into South Africa must register with SARS Customs as an importer and get a customs client number.
• Apply online through Registration, Licensing and Accreditation (RLA) on SARS eFiling, or at a Customs branch.
• You need a permanent address in South Africa. Companies upload their registration documents.
• Foreign companies: a company based outside South Africa must appoint a registered agent in South Africa. Without one, SARS suspends the application.
• Clearing agent: most commercial importers use a licensed clearing agent, who lodges the customs declaration and pays duty and VAT for them.

• Every product has a tariff code in the SARS Tariff Book. The first six digits are the international HS code.
• The code sets your duty rate, and shows whether a permit or approval is needed.
• A wrong code can mean paying too much, or penalties and delays if too little was paid.
• Not sure? Your clearing agent can check it, or SARS can give a formal tariff ruling.

• Customs duty: the rate in the Tariff Book for your code, often a percentage of the customs value. Some goods pay none.
• Customs value: normally the transaction value, meaning the price actually paid or payable, on an FOB basis (without international freight and insurance), plus certain additions such as royalties.
• Extra duties: some goods also carry anti-dumping or countervailing duties, or extra duty on luxury items.
• Lower duty: trade agreements, for example with SADC, the EU, the UK and EFTA, can lower or remove duty if the goods qualify and you have valid proof of origin. For EU and UK goods this is an EUR.1 movement certificate or an origin declaration on the invoice. For SADC goods it is a SADC certificate of origin.
• Import VAT: 15% of the "added tax value": customs value, plus 10% of the customs value, plus duty. The 10% uplift does not apply to goods from Botswana, Lesotho, Namibia and Eswatini.
• VAT-registered businesses can usually claim import VAT back as input tax.

• NRCS Letter of Authority: needed for products under compulsory specifications, such as electrical and electronic goods, vehicles and parts, tyres, safety glass and brake linings. The product is tested by an accredited laboratory first. Get the letter before the goods ship, or at the latest before they arrive: goods can be held until it is produced.
• ITAC import permit: needed for all used or second-hand goods, new tyres, waste and scrap, and other controlled goods.
• Other approvals, by product: ICASA for radio and telecom equipment, SAHPRA for medicines and medical devices, the Department of Agriculture for plants, seeds and animal products, and the Department of Health for food, cosmetics and disinfectants.
• SABS standards (SANS): test reports to the right standard help prove your product is safe and compliant.
• SARS publishes a list of prohibited and restricted goods. Check it first.

• Labels must meet the rules for your product, for example food labelling or the rating plate on electrical goods.
• Pack for the journey: strong export cartons, crates for heavy goods, goods secured on pallets.
• Wooden pallets and crates must be heat-treated and stamped to the ISPM 15 standard.
• Number and mark every carton, so the goods can be checked against the packing list.

• Commercial invoice (value, currency and Incoterm)
• Packing list (cartons, weights and sizes)
• Bill of lading (sea) or air waybill (air)
• Proof of origin, to claim lower duty (EUR.1, origin declaration or SADC certificate)
• Permits and approvals, such as the NRCS Letter of Authority or ITAC permit
• Test reports and certificates, such as mill test certificates for steel
• Customs declaration, lodged by your clearing agent

• Agree the Incoterm with your supplier. It sets who pays, and who carries the risk, at each stage.
• Main ports: Durban (the busiest container port), Cape Town, Ngqura and Gqeberha. OR Tambo for air freight.
• Your clearing agent lodges the declaration, pays duty and VAT for you, and arranges release.
• Insure the goods for the whole journey.
• Allow time for port delays and customs inspections.

Your real cost is not the factory price. Add up:

• the goods
• freight and insurance
• customs duty and import VAT
• clearing agent fees
• port and terminal charges
• delivery to your door
• permits, testing and inspections
• bank charges and the exchange rate