June 2018
Customs requirements when
entering and leaving South Africa
TRAVELLER’S GUIDE
TRAVELLER’S GUIDE
Customs requirements when entering and leaving South Africa
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CONTENTS
Welcome to South Africa .................................................................3
Arriving in South Africa ...................................................................4
Prohibited and restricted goods .....................................................5
Prohibited goods
Goods you have to declare
Duty-free allowances .....................................................................7
Consumable goods in accompanied baggage
Personal effects, sporting and recreational equipment
New and used goods
Goods on which duty has to be paid ...............................................9
Remodelled, processed, repaired or exchanged goods
Option to pay duty at a flat rate of 20%
Which channel to choose – red or green? ................................... 11
Travellers in transit ........................................................................12
Duty-free temporary importation .................................................13
Leaving South Africa ....................................................................13
Refund of tax on visitors’ purchases ............................................ 15
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TRAVELLER’S GUIDE
Customs requirements when entering and leaving South Africa
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WELCOME TO SOUTH AFRICA
The South African Revenue Service (SARS) warmly welcomes all visitors to our beautiful
country and wishes you a pleasant and enjoyable stay. If you are a returning resident
… welcome back home! The Customs and Border Management Division of SARS is
committed to making your passage through customs control as quick and hassle-free
as possible.
Customs officers play an important role in protecting South Africa’s borders from the entry of
restricted, harmful and illegal goods and in ensuring that travellers comply with the relevant
regulations. They also collect duty and tax on imported goods. They are the country’s first
line of defence against illegal and harmful trade and therefore have to be vigilant.
This booklet contains useful information you need to know when arriving in or departing
from South Africa and the processes you need to follow should you wish to bring goods
in and out of the country.
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ARRIVING IN SOUTH AFRICA
All travellers arriving in South Africa at land, sea or air ports of entry are required to
pass through immigration control, a service offered by the South African Department
of Home Affairs, on arrival and before collecting their baggage. Thereafter they have
to pass through customs control which falls under the auspices of the South African
Revenue Service (SARS).
Travellers with goods to declare must complete a Traveller Card (TC-01) and make a
verbal declaration of their goods to a Customs officer, who will then generate a Traveller
Declaration (TRD1).
Baggage may be X-rayed or examined by Customs officers to detect dutiable,
restricted or prohibited goods and you may be questioned. Should travellers be found
to be carrying undeclared, restricted or prohibited goods they could be fined or face
prosecution.
TRAVELLER’S GUIDE
Customs requirements when entering and leaving South Africa
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PROHIBITED AND RESTRICTED GOODS
Prohibited goods
It is illegal to bring in the following prohibited goods to South Africa:
• Narcotics:
All narcotic and psychotropic substances, as well as habit-forming drugs such
as cannabis, heroin, cocaine, Mandrax, Ecstasy and any paraphernalia relating to
their use.
• Firearms,weaponsandammunition:
Fully automatic, military and unnumbered weapons, explosives and fireworks and
weapons of mass destruction.
• Poisonandothertoxicsubstances
• Cigarettes with a mass of more than 2kg per 1000
• Goodstowhichatradedescriptionortrademarkisappliedincontraventionofany
Act (for example, counterfeit goods)
• Unlawfulreproductionsofanyworkssubjecttocopyright,and
• Prison-madeandpenitentiary-madegoods.
Restricted goods
Certain goods may only be imported if you are in possession of the necessary authority/
permit and these have to be declared on arrival. A few examples of the goods in question
are listed here for your information.
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Currency
South African bank notes in excess of R25 000, gold coins, coin and stamp collections
and unprocessed gold.
Endangered plants and animals
Species of plants or animals that are listed as endangered, whether they are alive or
dead. The restriction includes any parts of and articles made from them.
Food, plants, animals and biological goods
All plants and plant products, such as seeds, flowers, fruit, honey, margarine and vegetable
oils. All animals, birds, poultry and products thereof, for example, dairy products, butter and
eggs.
Medicines
Travellers are allowed to bring in no more than three months’ supply of pharmaceutical
drugs and medicines for their personal use. All other pharmaceutical drugs and
medicines have to be declared and have to be accompanied by a letter or certified
prescription from a registered physician.
Note: If you are in any doubt whether any goods that you intend to bring in are restricted,
please contact your nearest South African Embassy/High Commission abroad or the
nearest Customs office in South Africa. A list of Customs offices can be found on the
SARS website: www.sars.gov.za.
AfulllistofProhibitedandRestrictedgoodsisalsoavailableontheSARSwebsite
(www.sars.gov.za)bygoingtoAllPublications>ProhibitedandRestrictedImports
and Exports.
TRAVELLER’S GUIDE
Customs requirements when entering and leaving South Africa
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DUTY-FREE ALLOWANCES
The following goods may be imported into South Africa without the payment of Customs
duty and Value-Added Tax (VAT):
Consumable goods in accompanied baggage
Goodsfallingwithinthefollowingallowancesmaybeimportedwithoutthepaymentof
Customs duty and VAT as accompanied baggage. Crew members,
including the master of a ship and the pilot of an aircraft, are only
entitled to this rebate provided such members are returning to
South Africa permanently.
• Nomorethan200cigarettesand20cigarsperperson.
• No more than 250g of cigarette or pipe tobacco per
person.
• Nomorethan50mlperfumeryand250mleaudetoiletteper
person.
• Nomorethan2litresofwineperperson.
• Nomorethan1litreintotalofspiritousandotheralcoholicbeveragesperperson.
Persons under 18 years of age may claim duty-free allowances on goods imported
by them, with the exception of alcohol and tobacco products, whether or not they are
accompanied by their parents or guardians and provided that it is for their personal use.
Personal effects, sporting and recreational equipment
Visitors may bring in new or used personal effects, sporting and recreational equipment
either as accompanied or unaccompanied baggage, for own use during their visit.
Pleasenotethatyoumayberequiredtolodgeacashdeposittocoverthepotential
duty/tax on expensive articles pending the re-exportation of these items.
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The deposit will be refunded on departure after a Customs officer has physically
inspected the items and verified that they are being re-exported. Visitors must notify
the Customs officer that a deposit was lodged and the amount will be refunded to the
traveller electronically.
If you are departing from a port other than the port where you lodged the deposit, the
inspection report confirming the re-exportation of the items will be forwarded to the
office where the deposit was lodged and a cheque will be posted to the address you
had provided.
Residents of South Africa who had exported new or used personal effects, sporting
and recreational equipment for their own use while abroad can bring these back either as
accompaniedorunaccompaniedbaggage.Pleasenotethatanygoods,e.g.jewellery,
which were exchanged, remodelled, processed or repaired while you were abroad, do
not fall within this allowance and must be declared for duty assessment purposes as
explained below.
New and used goods
In addition to the personal effects and consumable goods allowances, travellers are
allowed new or used goods in accompanied baggage to the value of R5 000 (or
R25000ifarrivingfromBotswana,Lesotho,NamibiaorSwaziland).Thisallowance
is only valid once per person during a 30-day period and does not apply to goods
importedbypersonsreturningafteranabsenceoflessthan48hours.
Crew members (including the master or the pilot) are only entitled to a duty-free
allowance on a value not exceeding R700. Consumable goods as mentioned above are
excluded from this entitlement.
TRAVELLER’S GUIDE
Customs requirements when entering and leaving South Africa
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GOODS ON WHICH DUTY HAS TO BE PAID
Other than those specified above, all goods and gifts acquired abroad
are subject to the payment of Customs duty and VAT when they are
brought into South Africa. This includes goods purchased duty-
free on board aircraft and ships or in duty-free shops.
Customs duties and taxes are payable in rands, the currency
ofSouthAfrica.Paymentcanbemadeincash,bycreditcard
or by means of a bank guaranteed cheque.
Goods that attract duty and do not qualify for the at rate
assessment explained below include:
• Firearmsacquiredabroadoratanyduty-freeshopimportedbyresidentsofSouth
Africa returning after an absence of less than six months.
• Consumablegoodsinexcessofthequantitiesmentionedabove.
• Goodsforcommercialpurposes.
• Goodscarriedonbehalfofotherpersons.
Remodelled, processed, repaired or exchanged goods
In cases where residentsofSouthAfrica who are travelling abroad have had goods
(e.g. jewellery, etc.) re-modelled, processed or repaired, duty is payable on the costs
incurred in these processes. In cases where goods have been exchanged, duty is
payable on the full value of the article received in exchange. These goods may qualify
for the duty-free allowance of R5 000 and the flat-rate assessment.
Returning residents must ensure that the goods in question are clearly described and
that they can provide documentary proof of these transaction(s) and the costs involved.
Option to pay duty at a flat rate of 20%
Travellers have the option to pay Customs duty at a flat rate of 20% on goods acquired
abroad or in any duty-free shop to expedite their passage through Customs. The total
value of these additional goods, new or used, may not exceed R20 000 per person.
Flat-rated goods are also exempted from payment of VAT.
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GOODS TO DECLARE
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Notethatthisoptioncanonlybechosenifthetotalvalueofgoodsimporteddoesnot
exceed R25 000 in value. This excludes consumable goods in excess of the quantities
specified under duty-free allowances.
If the value of the additional goods exceeds R20 000 or if you decide not to make use of
the flat rate option, the appropriate rates of duty and VAT will have to be assessed and paid
on each individual item. In addition, 15% VAT will be payable on the goods so assessed.
This flat-rate assessment will be allowed unlimited times per person during a period of
30 days and shall not apply to goods imported by persons returning after an absence
oflessthan48hours.
Theat-rateassessmentmaybeusedbythoseunder18yearsofage,providedthe
goods are for their own use. In the case of crew members, including the master of a
ship or the pilot of an aircraft, the value of the items that may be assessed on a flat-rate
basis is restricted to R2 000 per person.
If you have any queries regarding the amount of duty/tax paid or payable, or any other
matter that may arise in your dealings with a Customs official, you should take the
matter up with the senior Customs officer in charge. The receipt you obtained from
Customs will be of assistance in this regard and must be produced to the officer dealing
with your enquiry.
For examples of duty calculations, go to www.sars.gov.za> All Publications> Customs
OperatingProcedures-Travellers>GuidetoDuty-FreeAllowancesforTravellers.
NOTHING TO DECLARE
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TRAVELLER’S GUIDE
Customs requirements when entering and leaving South Africa
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WHICH CHANNEL TO CHOOSE – RED OR GREEN?
The information detailed above should help you decide whether to select the red
or green channel through Customs control. The summary below serves as a quick
checklist to assist you further:
Travellers should select the green channel if:
• Theyhavenothingtodeclare
• They qualify for, and the goods in their possession fall within, the duty-free
allowanceaslistedabove
• Theyarenotinpossessionofanyprohibitedorrestrictedgoods
• They are not in possession of any commercial goods (imported for trade
purposes)
• Theyarenotinpossessionofgiftscarriedonbehalfofothers,i.e.thosesentby
apersonoverseastoanotherpersoninSouthAfrica.Suchgoodsaresubjectto
thepaymentofdutiesandtaxes,aswellastheproductionofanimportpermit,
whereapplicable
• They are returning residents with goods that were declared on a TC-01 form
whentheyleftSouthAfrica.
Travellers should select the red channel in all other
instances.
Ifyouareinanydoubt,selecttheREDCHANNELandasktheCustomsofcerfor
assistance.
Where the red/green channel system is not in operation, report directly to a Customs
officer and declare all the goods in your possession.
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You can avoid problems by making sure that you:
• Alwaysdeclareallgoodsinyourpossession
• Produceallreceiptsforgoodspurchasedabroad(includinggoodsboughtduty-free
on board an aircraft and ship or in duty-free shops)
• Ifyouareunsureofthevaluewhichyoushoulddeclare,askforassistancefromthe
Customs officer on duty.
Remember that failure to declare goods, the under-declaration of values and the
production of false receipts or invoices can lead to the seizure of your goods and can
result in criminal prosecution or the imposition of severe penalties of up to three times
the value of the goods.
TRAVELLERS IN TRANSIT
TravellersintransittocountriesoutsidetheSouthernAfricanCustomsUnion(SACU),
i.e.Botswana,Lesotho,Namibia,SouthAfricaandSwaziland,whohavebeenbooked
from an airport outside the common customs area, will not be required to comply with
Customs formalities in South Africa.
Travellers arriving in South Africa and taking a connecting ight to another SACU
member country will be required to complete all Customs formalities upon arrival.
Baggage belonging to passengers in transit will automatically be transferred from the
international flight at the airport of transit in South Africa. These passengers may not
leave the transit area of the airport between flights.
Should you travel to your final destination by road, Customs formalities must be complied
with at the port of arrival in South Africa.
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Customs requirements when entering and leaving South Africa
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PleasenotethattravellersintransitandtheirbaggagemaybesearchedbyCustoms
routinely for any habit-forming drugs or goods infringing intellectual property rights.
Should such goods be found in your possession, you will be detained with the goods
andhandedovertotheSouthAfricanPoliceServiceforprosecution.
DUTY-FREE TEMPORARY IMPORTATION
South Africa acceded to the ATA convention in 1975. Foreign visitors (companies and
individuals) can therefore approach their local Chambers of Commerce for advice
regarding the issuing of an ATA Carnet for the temporary importation of certain goods in
a simplified method e.g. in the case of broadcasters.
South African residents can approach the South African Chamber of Commerce and
Industry (SACCI) which is the guaranteeing and issuing authority in South Africa.
LEAVING SOUTH AFRICA
Residents of South Africa who are going abroad are advised to declare any valuable
items, such as jewellery, watches, cameras, video cameras, laptops, etc. to ensure that
there are no problems re-importing these goods upon return to South Africa .
To declare/register these goods, you will need to complete a Traveller Card (TC-01) and
make a verbal declaration to a Customs officer about your valuable items. This must be
done in the International Departures hall, prior to handing in your baggage to the airline/
shipping line.
The officer will then capture this online and print a Traveller Declaration (TRD1) which
you will be required to sign.
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The TRD1 must be retained by you for presentation to Customs on your return to South
Africa.
In cases where you board a connecting flight to a designated international airport
from where you intend to depart on another flight, please ensure that your goods are
registered for re-importation prior to handing in your baggage for the first flight.
REFUND OF TAX ON VISITORS’ PURCHASES
Value Added Tax (VAT) at a rate of 15% is levied on the purchase of most goods in South
Africa. Tourists and foreign visitors to South Africa may make application at departure
points for a refund of the VAT paid with the VAT Refund Administrator (VRA). The tax
invoices/proof of payment for the purchases and the goods must be presented for
inspection to the VAT Refund Administrator.
PleasenotethatshouldtheVATRefundAdministratornotbepresentattheportofexit,
the traveller should contact the VRA (see details below).
Any further queries you may have must be taken up directly with the VAT Refund
Administrator.
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Customs requirements when entering and leaving South Africa
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Enquiries in this regard may be forwarded to:
VAT REFUND ADMINISTRATOR
POBox107
O.R. Tambo International Airport
South Africa
1627
Tel: + 27 (11) 394 1117
Fax: +27 (11) 394 1430
E-mail: [email protected]
Website: http://www.taxrefunds.co.za
Note: The information contained in this pamphlet is subject to change without prior
notice. Any changes will have immediate effect.
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Customs requirements when entering and leaving South Africa
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