Export Import regulations in South Africa: Business in Africa series

1. How do I obtain tariff information?

Duties, excise taxes, and import levies can be obtained through the South African Revenue Service (SARS) or the Department of Trade, Industry and Competition (dtic). Because South Africa’s tariff schedule is organised by the Harmonised System (HS)—typically requiring an 8-digit tariff code—you must supply the exact HS number for your product to get an accurate rate. To obtain exact classifications, you can consult the official SARS Tariff Book online or contact the commercial section of the South African Embassy in your country.

2. What are South Africa’s import tariffs?

South Africa adheres to the Harmonised Tariff System, assessing tariffs and import duties based on the customs value (Free on Board - F.O.B.). General import tariffs typically range from 0% to 45%, depending on the product category. For example, many capital and intermediate goods enter duty-free, while certain textiles, apparel, and automotive components attract maximum duty rates to protect local manufacturing industries.

3. Are other taxes assessed on imports?

Yes. The most significant tax is Value-Added Tax (VAT), which is currently levied at the standard rate of 15%. VAT is calculated on the sum of the customs value, the applicable customs duty, plus a statutory upliftment (usually 10%). Recently, SARS eliminated the historical VAT exemption for low-value e-commerce imports, meaning the 15% VAT now applies to all commercial shipments regardless of value. Additionally, Ad Valorem excise duties are charged on certain luxury consumer goods like high-end electronics, vehicles, cosmetics, and jewellery.

4. Is an import permit required for my product?

Most new goods are exempt from import control measures. However, you must apply to the International Trade Administration Commission (ITAC) for an import permit if you are bringing in used or second-hand goods, waste, scrap, radioactive elements, specified chemicals, or certain petroleum oils. Import permits ensure that these goods conform to South Africa's environmental, health, and safety standards and assist the country in combating the dumping of electronic waste.

5. Do I need a Certificate of Origin to export my product to South Africa?

A Declaration (or Certificate) of Origin (Form DA-59) may be required for specific categories of goods, such as certain stainless steel items, motor vehicle air filters, and telecommunications apparatus. Importers will notify exporters if this form is needed; when required, an original signed copy must be attached to the commercial invoice. Additionally, to benefit from preferential or zero-rated tariffs under trade agreements like the AfCFTA or the SADC-EU EPA, a valid and formalized Certificate of Origin is strictly required.

6. Are other basic documents required?

Basic documents required for clearing shipments through South African Customs include:

7. Where can I obtain more detailed economic and commercial information?

Detailed commercial, marketing, and economic information can be sourced from the Department of Trade, Industry and Competition (dtic), the InvestSA initiative, or major regional Chambers of Commerce (such as the Johannesburg Chamber of Commerce and Industry). You can also contact the economic attachés at South African embassies worldwide to gather macroeconomic overviews and sector-specific trade reports.

8. Do I need a local agent in South Africa to import my product?

While a local agent is not legally required, it is highly recommended. South Africa offers foreign suppliers various distribution methods, including using local agents or distributors, selling directly to established retail chains, or establishing a local branch subsidiary. When appointing a distributor, take care to verify whether they handle directly competing products, as the South African market can be highly consolidated in specific sectors.

9. Who should I contact for on-the-ground commercial assistance?

For foreign exporters, connecting with your country’s Commercial Service office stationed in South Africa (such as foreign trade missions located in Johannesburg, Pretoria, or Cape Town) is an excellent starting point. Provincial investment promotion agencies like Wesgro (Western Cape) and Trade and Investment KwaZulu-Natal (TIKZN) also offer substantial localized support and B2B matchmaking.

10. Who should I contact if I want to import from South Africa?

You should contact the Economic/Commercial Section of the Embassy of South Africa in your respective country, or reach out directly to the various industry-specific Export Councils operating under the umbrella of the dtic.

Did you know?

• South Africa’s standard Value-Added Tax (VAT) rate is 15%, which is mandatorily applied to all commercial imports.
• As of 2024, the previous VAT exemption for low-value e-commerce imports (under R500) has been eliminated by SARS to ensure fair market competition.
• All used or second-hand goods, including refurbished equipment, legally require an import permit from the International Trade Administration Commission (ITAC).
• Import VAT is calculated on the customs value plus the customs duty, followed by a standard 10% statutory upliftment.
• South African Customs utilizes a specific 8-digit Harmonised System (HS) code configuration to determine exact import duties.
• Luxury consumer items such as premium electronics, jewellery, and vehicles are subject to an additional Ad Valorem excise duty over and above normal customs duties.