{"source":"https://traddal.com/resources/calculate-duties-taxes-imports-south-africa","title":"How to Calculate Duties and Taxes on Imports to South Africa","description":"South Africa: duty on FOB, then 15% VAT on value plus a 10% uplift plus duty. An Act deletes the R500 VAT relief from a date the Minister sets. The 20% flat rate is unconfirmed.","robots":"index, follow","updated":"2026-11-06T10:34:48.198Z","breadcrumbs":[{"name":"Resources","url":"https://traddal.com/resources"},{"name":"South Africa","url":"https://traddal.com/resources/calculate-duties-taxes-imports-south-africa"}],"facts":[{"label":"VAT standard rate","value":"15%","primary":true},{"label":"Duty de minimis","value":"Not confirmed","primary":true},{"label":"Tax de minimis","value":"Unresolved","primary":true},{"label":"Currency","value":"South African rand (ZAR)"},{"label":"Customs authority","value":"South African Revenue Service (SARS)","href":"https://www.sars.gov.za/"},{"label":"Tax authority","value":"South African Revenue Service (SARS)","href":"https://www.sars.gov.za/"},{"label":"Checked","value":"5 November 2026"}],"lede":"South Africa: duty on FOB, then 15% VAT on value plus a 10% uplift plus duty. An Act deletes the R500 VAT relief from a date the Minister sets. The 20% flat rate is unconfirmed.","sections":[{"id":"introduction","title":"Importing into South Africa","body":[{"type":"prose","text":"South Africa charges customs duty on the FOB customs value and 15% VAT on a deliberately inflated base: customs value plus a 10% uplift plus any non-rebated duty. Act 5 of 2026 deletes the VAT relief on duty-free goods of R500 or less, from a date the Minister sets by Gazette notice. SARS already describes the relief as deleted, but we found no notice, so ask your carrier how it clears these parcels. We couldn't confirm whether the older 20% flat rate on goods under R500 still operates."}]},{"id":"thresholds","title":"De minimis thresholds","body":[{"type":"table","caption":"De minimis thresholds in South Africa","columns":[{"header":"Threshold","nowrap":true},{"header":"Amount","align":"right","nowrap":true},{"header":"In US dollars","align":"right","nowrap":true},{"header":"In force from","nowrap":true}],"rows":[["Duty","Not confirmed","Not confirmed","Not confirmed"],["Tax","Unresolved","Not confirmed","Not confirmed"]],"note":"**Duty:** No free threshold confirmed. SARS described goods under R500 as clearing at a 20% flat rate instead of customs duties, a concession it planned to reconfigure from 1 November 2024. The current position was not confirmed. **Tax:** Unresolved. Section 48 of the Taxation Laws Amendment Act 5 of 2026 deletes the VAT relief for customs value of R500 or less with no duty payable, and printed matter up to R100 by post, but only from a date the Minister sets by Gazette notice. No notice was found. SARS's VAT Connect of September 2026 says the exemption has been deleted. US dollar amounts are approximate, at exchange rates on 5 November 2026. The legal thresholds are the local amounts.","records":[{"Threshold":"Duty","Amount":"Not confirmed","In US dollars":"Not confirmed","In force from":"Not confirmed"},{"Threshold":"Tax","Amount":"Unresolved","In US dollars":"Not confirmed","In force from":"Not confirmed"}]}]},{"id":"tax-and-value","title":"What duty and tax are charged on","body":[{"type":"list","items":["**Valuation basis:** FOB","**Tax base:** (Customs value + 10% uplift for goods from outside the Customs Union + any non-rebated duties) x 15%.","**VAT standard rate:** 15%","**Reduced rates:** None listed"]}]},{"id":"low-value","title":"Low-value parcels","body":[{"type":"prose","text":"Foreign electronic service suppliers have VAT registration rules, but no seller scheme for low-value goods was confirmed."}]},{"id":"rule-changes","title":"Recent rule changes","body":[{"type":"table","caption":"Recent rule changes in South Africa","columns":[{"header":"Date","nowrap":true},{"header":"What changed"},{"header":"Source","nowrap":true}],"rows":[["1 April 2026",{"text":"Taxation Laws Amendment Act 5 of 2026 promulgated (Government Gazette 54448). Section 48 deletes the R500 and R100 VAT reliefs in Schedule 1 from a date the Minister sets by notice. VAT Connect Issue 21 of September 2026 describes the relief as deleted.","inline":true},{"text":"Source","href":"https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/Legal-LPrim-AA-2026-03-Taxation-Laws-Amendment-Act-5-of-2026-GG-54448-1-April-2026.pdf"}],["1 November 2024",{"text":"Planned move of the 20% flat rate into WCO categories with appropriate duty rates, per SARS. Implementation was not confirmed in pages read.","inline":true},{"text":"Source","href":"https://www.sars.gov.za/media-release/changes-to-customs-import-system/"}],["1 September 2024",{"text":"Planned introduction of VAT on top of the 20% flat rate on goods under R500, per SARS. Implementation was not confirmed in pages read.","inline":true},{"text":"Source","href":"https://www.sars.gov.za/media-release/changes-to-customs-import-system/"}]],"records":[{"Date":"1 April 2026","What changed":"Taxation Laws Amendment Act 5 of 2026 promulgated (Government Gazette 54448). Section 48 deletes the R500 and R100 VAT reliefs in Schedule 1 from a date the Minister sets by notice. VAT Connect Issue 21 of September 2026 describes the relief as deleted.","Source":"Source"},{"Date":"1 November 2024","What changed":"Planned move of the 20% flat rate into WCO categories with appropriate duty rates, per SARS. Implementation was not confirmed in pages read.","Source":"Source"},{"Date":"1 September 2024","What changed":"Planned introduction of VAT on top of the 20% flat rate on goods under R500, per SARS. Implementation was not confirmed in pages read.","Source":"Source"}]}]},{"id":"not-confirmed","title":"What we could not confirm","intro":"We left these out rather than guess.","body":[{"type":"list","items":["Duty threshold: null. Whether the 20% flat rate still operates after the 2024 changes was not confirmed.","Section 48(2) of Act 5 of 2026 defers the VAT deletion to a date set by the Minister. No Gazette notice was found, while SARS's VAT Connect treats the deletion as done. A person should ask SARS or check the Gazette. SC-CF-55 of 14 August 2026 still provides a DA 306 for duty-free goods of R500 or less.","SC-CR-A-05 was read as a search excerpt, 2022 revision."]}]},{"id":"understanding","title":"The 10% uplift is what makes South Africa different","body":[{"type":"prose","text":"SARS adds 10% to the customs value when working out VAT on goods from outside the Southern African Customs Union, known as the **Added Tax Value** (ATV). Goods originating in Botswana, Lesotho, Namibia and eSwatini skip the uplift, though not VAT.\n\nSARS handles both customs and VAT. A commercial entry is a goods declaration (SAD 500), sent by EDI as a CUSDEC message with the prescribed invoice data and a customs worksheet showing value, exchange rate and dutiable charges per line. Value is transaction value without international freight and insurance, under SARS's Method 1.\n\nDuties can include additional ad valorem duties on luxury goods, and anti-dumping or countervailing duties set per investigation, either as a percentage or as cents per unit."}]},{"id":"overview","title":"How the calculation works","body":[{"type":"prose","text":"Customs value × duty rate = duty. (Customs value + 10% of customs value + non-rebated duties) × 15% = VAT. The 10% is left out for goods originating in the four neighbouring countries."}]},{"id":"how-to-calculate","title":"SARS's calculation, step by step","body":[{"type":"list","ordered":true,"items":["Take the customs value in rand, without international freight and insurance.","Find the duty rate in Schedule 1, Part 1 of the Customs and Excise Act, and check for anti-dumping and additional duties. Get a code with the [HS code classifier](/tools/hs-code-classifier).","Add 10% of customs value, unless the goods originate in Botswana, Lesotho, Namibia or eSwatini.","Add non-rebated duties to get the ATV, then multiply by 15% for VAT.","Add duty and VAT. For low-value parcels, ask the carrier how it's clearing them, for the reasons below. Our [duty calculator](/tools/import-duty-calculator) can check the sum."]}]},{"id":"examples","title":"How the uplift changes VAT in rand","body":[{"type":"prose","text":"Stock from Turkey, duty at an assumed 20%.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| Customs value | | R10,000 |\n| Duty | 20% of R10,000 | R2,000 |\n| ATV | 10,000 + 1,000 + 2,000 | R13,000 |\n| VAT | On the ATV | R1,950 |\n| **Total** | Duty + VAT | **R3,950** |\n\nDuty-free goods of Namibian origin.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| Customs value | | R10,000 |\n| ATV | No uplift | R10,000 |\n| **VAT** | On the ATV | **R1,500** |\n\nA R400 duty-free parcel from the UK, once the deletion operates.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| Value | | R400.00 |\n| ATV | With the uplift | R440.00 |\n| **VAT** | On the ATV | **R66.00** |\n\nUntil the Minister's date, the relief would leave VAT at nil, and both answers assume the flat rate doesn't apply, which SARS doesn't confirm."}]},{"id":"common-mistakes","title":"Where South African VAT sums go wrong","body":[{"type":"list","ordered":false,"items":["**Forgetting the uplift:** 15% of customs value plus duty understates VAT.","**Quoting R500 as a safe free limit:** the Act deletes the VAT relief once the Minister sets a date, and SARS already describes it as gone.","**Assuming a uniform 20% on small parcels:** it was a concession SARS planned to change, and we can't say it's still current.","**Leaving the uplift on neighbouring-country goods:** it applies only to goods from outside the Customs Union."]}]},{"id":"special-rules","title":"What is known about goods under R500","intro":"This is the least settled part of the South African rules, and we say what we can and can't confirm.","body":[{"type":"prose","text":"**The flat rate.** SARS described goods valued under R500 as clearing at a flat 20% in place of customs duties, with no VAT. Its media release planned two changes: VAT on top of the 20% by 1 September 2024, and a move into WCO low-value categories with appropriate duty rates by 1 November 2024. We found no SARS page confirming either was carried out, or what rates now apply. The flat rate on SARS's current traveller pages is a separate concession for travellers.\n\n**The VAT relief.** Section 48 of the Taxation Laws Amendment Act 5 of 2026, promulgated on 1 April 2026 in Government Gazette 54448, deletes paragraphs 1(v) and 2 of Schedule 1 to the VAT Act. Those are the reliefs for goods with a customs value of R500 or less on which no duty is payable, and for printed matter by post up to R100. Section 48(2) says this comes into operation on a date the Minister sets by notice in the Gazette, and we found no notice. VAT Connect Issue 21 of September 2026 nevertheless says the exemption has been deleted and that these goods are now subject to VAT, so the Act and SARS's newsletter don't sit together. VAT Connect files the item under imports from Botswana, eSwatini, Lesotho and Namibia, but Treasury's 2025 memorandum describes the relief with no origin limit.\n\n**The declaration.** SARS's goods declaration policy, effective 14 August 2026, still lets goods valued at R500 or less on which no duty is payable be released on a DA 306 instead of a full declaration, with the Controller or Branch Manager's permission.\n\nWe also didn't confirm a seller scheme for low-value goods. None of this is formal tax or customs advice, so ask a clearing agent before you price low-value parcels."}]},{"id":"other-guides","title":"Other guides in Middle East and Africa","body":[{"type":"links","items":[{"label":"Egypt","href":"/resources/calculate-duties-taxes-imports-egypt"},{"label":"Israel","href":"/resources/calculate-duties-taxes-imports-israel"},{"label":"Jordan","href":"/resources/calculate-duties-taxes-imports-jordan"},{"label":"Morocco","href":"/resources/calculate-duties-taxes-imports-morocco"},{"label":"Qatar","href":"/resources/calculate-duties-taxes-imports-qatar"},{"label":"Saudi Arabia","href":"/resources/calculate-duties-taxes-imports-saudi-arabia"},{"label":"Turkey","href":"/resources/calculate-duties-taxes-imports-turkey"},{"label":"United Arab Emirates","href":"/resources/calculate-duties-taxes-imports-united-arab-emirates"}]}]}],"faq":[{"question":"Why is my VAT more than 15% of what I paid?","answer":"Because of the uplift. SARS calculates VAT on customs value plus 10% plus duty, so VAT on duty-free goods comes to 16.5% of customs value."},{"question":"Does a foreign seller have to register for VAT on goods?","answer":"We found electronic service rules, but no confirmed seller scheme for low-value goods. Tax is collected at import as far as we can confirm."},{"question":"How does SARS treat a post office parcel?","answer":"For goods by post not entered at a customs office, the time of entry is when the goods are assessed for duty. SARS's policy points to its separate document SC-MT-02 for post, which we didn't read."}],"sources":["[VAT Connect Issue 21, September 2026 (SARS)](https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-21-september-2026/), checked 5 November 2026","[Changes to Customs import system (SARS)](https://www.sars.gov.za/media-release/changes-to-customs-import-system/), checked 5 November 2026","[Duties and taxes for importers (SARS)](https://www.sars.gov.za/customs-and-excise/duties-and-taxes/duties-and-taxes-for-importers/), checked 5 November 2026","[VAT levied on the importation of goods into South Africa (SARS)](https://www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-CE-G06-Value-added-tax-levied-on-the-importation-of-goods-into-South-Africa.pdf), checked 5 November 2026","[SC-CR-A-05 Method 1 valuation of imports (SARS)](https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CR-A-05-Method-1-Valuation-of-Imports-External-Directive.pdf), checked 5 November 2026","[Taxation Laws Amendment Act 5 of 2026, Government Gazette 54448 (SARS)](https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/Legal-LPrim-AA-2026-03-Taxation-Laws-Amendment-Act-5-of-2026-GG-54448-1-April-2026.pdf), checked 5 November 2026","[SC-CF-55 Goods Declaration External Policy, effective 14 August 2026 (SARS)](https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CF-55-Goods-Declaration-External-Policy.pdf), checked 5 November 2026","[Draft Explanatory Memorandum on the Taxation Laws Amendment Bill, 2025 (National Treasury)](https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2025-21a-Draft-Explanatory-Memorandum-on-the-Draft-Taxation-Laws-Amendment-Bill-2025-16-August-2025_.pdf), checked 5 November 2026","[Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)](https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html), checked 5 November 2026","[Schedule 1 Part 1 Customs Duty, 16 October 2026 (SARS)](https://www.sars.gov.za/wp-content/uploads/Legal/SCEA1964/Legal-LPrim-CE-Sch1P1Chpt1-to-99-Schedule-No-1-Part-1-Chapters-1-to-99.pdf), checked 5 November 2026"],"guide":{"slug":"calculate-duties-taxes-imports-south-africa","country":"South Africa","content":{"intro":"South Africa charges customs duty on the FOB customs value and 15% VAT on a deliberately inflated base: customs value plus a 10% uplift plus any non-rebated duty. Act 5 of 2026 deletes the VAT relief on duty-free goods of R500 or less, from a date the Minister sets by Gazette notice. SARS already describes the relief as deleted, but we found no notice, so ask your carrier how it clears these parcels. We couldn't confirm whether the older 20% flat rate on goods under R500 still operates.","overview":"Customs value × duty rate = duty. (Customs value + 10% of customs value + non-rebated duties) × 15% = VAT. The 10% is left out for goods originating in the four neighbouring countries.","understanding":{"heading":"The 10% uplift is what makes South Africa different","content":"SARS adds 10% to the customs value when working out VAT on goods from outside the Southern African Customs Union, known as the **Added Tax Value** (ATV). Goods originating in Botswana, Lesotho, Namibia and eSwatini skip the uplift, though not VAT.\n\nSARS handles both customs and VAT. A commercial entry is a goods declaration (SAD 500), sent by EDI as a CUSDEC message with the prescribed invoice data and a customs worksheet showing value, exchange rate and dutiable charges per line. Value is transaction value without international freight and insurance, under SARS's Method 1.\n\nDuties can include additional ad valorem duties on luxury goods, and anti-dumping or countervailing duties set per investigation, either as a percentage or as cents per unit."},"howToCalculate":{"heading":"SARS's calculation, step by step","content":["Take the customs value in rand, without international freight and insurance.","Find the duty rate in Schedule 1, Part 1 of the Customs and Excise Act, and check for anti-dumping and additional duties. Get a code with the [HS code classifier](/tools/hs-code-classifier).","Add 10% of customs value, unless the goods originate in Botswana, Lesotho, Namibia or eSwatini.","Add non-rebated duties to get the ATV, then multiply by 15% for VAT.","Add duty and VAT. For low-value parcels, ask the carrier how it's clearing them, for the reasons below. Our [duty calculator](/tools/import-duty-calculator) can check the sum."]},"specialRules":{"heading":"What is known about goods under R500","summary":"This is the least settled part of the South African rules, and we say what we can and can't confirm.","content":"**The flat rate.** SARS described goods valued under R500 as clearing at a flat 20% in place of customs duties, with no VAT. Its media release planned two changes: VAT on top of the 20% by 1 September 2024, and a move into WCO low-value categories with appropriate duty rates by 1 November 2024. We found no SARS page confirming either was carried out, or what rates now apply. The flat rate on SARS's current traveller pages is a separate concession for travellers.\n\n**The VAT relief.** Section 48 of the Taxation Laws Amendment Act 5 of 2026, promulgated on 1 April 2026 in Government Gazette 54448, deletes paragraphs 1(v) and 2 of Schedule 1 to the VAT Act. Those are the reliefs for goods with a customs value of R500 or less on which no duty is payable, and for printed matter by post up to R100. Section 48(2) says this comes into operation on a date the Minister sets by notice in the Gazette, and we found no notice. VAT Connect Issue 21 of September 2026 nevertheless says the exemption has been deleted and that these goods are now subject to VAT, so the Act and SARS's newsletter don't sit together. VAT Connect files the item under imports from Botswana, eSwatini, Lesotho and Namibia, but Treasury's 2025 memorandum describes the relief with no origin limit.\n\n**The declaration.** SARS's goods declaration policy, effective 14 August 2026, still lets goods valued at R500 or less on which no duty is payable be released on a DA 306 instead of a full declaration, with the Controller or Branch Manager's permission.\n\nWe also didn't confirm a seller scheme for low-value goods. None of this is formal tax or customs advice, so ask a clearing agent before you price low-value parcels."},"examples":{"heading":"How the uplift changes VAT in rand","content":["Stock from Turkey, duty at an assumed 20%.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| Customs value | | R10,000 |\n| Duty | 20% of R10,000 | R2,000 |\n| ATV | 10,000 + 1,000 + 2,000 | R13,000 |\n| VAT | On the ATV | R1,950 |\n| **Total** | Duty + VAT | **R3,950** |","Duty-free goods of Namibian origin.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| Customs value | | R10,000 |\n| ATV | No uplift | R10,000 |\n| **VAT** | On the ATV | **R1,500** |","A R400 duty-free parcel from the UK, once the deletion operates.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| Value | | R400.00 |\n| ATV | With the uplift | R440.00 |\n| **VAT** | On the ATV | **R66.00** |\n\nUntil the Minister's date, the relief would leave VAT at nil, and both answers assume the flat rate doesn't apply, which SARS doesn't confirm."]},"commonMistakes":{"heading":"Where South African VAT sums go wrong","content":["Forgetting the uplift: 15% of customs value plus duty understates VAT.","Quoting R500 as a safe free limit: the Act deletes the VAT relief once the Minister sets a date, and SARS already describes it as gone.","Assuming a uniform 20% on small parcels: it was a concession SARS planned to change, and we can't say it's still current.","Leaving the uplift on neighbouring-country goods: it applies only to goods from outside the Customs Union."]},"faq":{"heading":"Why VAT looks high, seller registration and post","content":[{"q":"Why is my VAT more than 15% of what I paid?","a":"Because of the uplift. SARS calculates VAT on customs value plus 10% plus duty, so VAT on duty-free goods comes to 16.5% of customs value."},{"q":"Does a foreign seller have to register for VAT on goods?","a":"We found electronic service rules, but no confirmed seller scheme for low-value goods. Tax is collected at import as far as we can confirm."},{"q":"How does SARS treat a post office parcel?","a":"For goods by post not entered at a customs office, the time of entry is when the goods are assessed for duty. SARS's policy points to its separate document SC-MT-02 for post, which we didn't read."}]},"sources":["[VAT Connect Issue 21, September 2026 (SARS)](https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-21-september-2026/), checked 5 November 2026","[Changes to Customs import system (SARS)](https://www.sars.gov.za/media-release/changes-to-customs-import-system/), checked 5 November 2026","[Duties and taxes for importers (SARS)](https://www.sars.gov.za/customs-and-excise/duties-and-taxes/duties-and-taxes-for-importers/), checked 5 November 2026","[VAT levied on the importation of goods into South Africa (SARS)](https://www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-CE-G06-Value-added-tax-levied-on-the-importation-of-goods-into-South-Africa.pdf), checked 5 November 2026","[SC-CR-A-05 Method 1 valuation of imports (SARS)](https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CR-A-05-Method-1-Valuation-of-Imports-External-Directive.pdf), checked 5 November 2026","[SC-CF-55 Goods Declaration External Policy, effective 14 August 2026 (SARS)](https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CF-55-Goods-Declaration-External-Policy.pdf), checked 5 November 2026","[Schedule 1 Part 1 Customs Duty, 16 October 2026 (SARS)](https://www.sars.gov.za/wp-content/uploads/Legal/SCEA1964/Legal-LPrim-CE-Sch1P1Chpt1-to-99-Schedule-No-1-Part-1-Chapters-1-to-99.pdf), checked 5 November 2026","[Taxation Laws Amendment Act 5 of 2026, Government Gazette 54448 (SARS)](https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/Legal-LPrim-AA-2026-03-Taxation-Laws-Amendment-Act-5-of-2026-GG-54448-1-April-2026.pdf), checked 5 November 2026","[Draft Explanatory Memorandum on the Taxation Laws Amendment Bill, 2025, clause 6.9 (National Treasury, on the SARS site)](https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2025-21a-Draft-Explanatory-Memorandum-on-the-Draft-Taxation-Laws-Amendment-Bill-2025-16-August-2025_.pdf), checked 5 November 2026"]}},"countryFacts":{"country":"South Africa","code":"ZA","region":"Middle East and Africa","currency":{"code":"ZAR","name":"South African rand"},"tax":{"name":"VAT","standardRate":15,"reducedRates":[]},"dutyDeMinimis":{"amount":null,"currency":"ZAR","note":"No free threshold confirmed. SARS described goods under R500 as clearing at a 20% flat rate instead of customs duties, a concession it planned to reconfigure from 1 November 2024. The current position was not confirmed.","effectiveFrom":null,"label":"Not confirmed"},"taxDeMinimis":{"amount":null,"currency":"ZAR","note":"Unresolved. Section 48 of the Taxation Laws Amendment Act 5 of 2026 deletes the VAT relief for customs value of R500 or less with no duty payable, and printed matter up to R100 by post, but only from a date the Minister sets by Gazette notice. No notice was found. SARS's VAT Connect of September 2026 says the exemption has been deleted.","effectiveFrom":null,"label":"Unresolved"},"usdApprox":{"duty":null,"tax":null},"valuationBasis":"FOB","taxBase":"(Customs value + 10% uplift for goods from outside the Customs Union + any non-rebated duties) x 15%.","authority":{"name":"South African Revenue Service (SARS)","url":"https://www.sars.gov.za/"},"taxAuthority":{"name":"South African Revenue Service (SARS)","url":"https://www.sars.gov.za/"},"lowValueRules":"Foreign electronic service suppliers have VAT registration rules, but no seller scheme for low-value goods was confirmed.","changes":[{"date":"2024-09-01","summary":"Planned introduction of VAT on top of the 20% flat rate on goods under R500, per SARS. Implementation was not confirmed in pages read.","sourceUrl":"https://www.sars.gov.za/media-release/changes-to-customs-import-system/"},{"date":"2024-11-01","summary":"Planned move of the 20% flat rate into WCO categories with appropriate duty rates, per SARS. Implementation was not confirmed in pages read.","sourceUrl":"https://www.sars.gov.za/media-release/changes-to-customs-import-system/"},{"date":"2026-04-01","summary":"Taxation Laws Amendment Act 5 of 2026 promulgated (Government Gazette 54448). Section 48 deletes the R500 and R100 VAT reliefs in Schedule 1 from a date the Minister sets by notice. VAT Connect Issue 21 of September 2026 describes the relief as deleted.","sourceUrl":"https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/Legal-LPrim-AA-2026-03-Taxation-Laws-Amendment-Act-5-of-2026-GG-54448-1-April-2026.pdf"}],"sources":[{"title":"VAT Connect Issue 21, September 2026 (SARS)","url":"https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-21-september-2026/","checkedAt":"2026-11-05"},{"title":"Changes to Customs import system (SARS)","url":"https://www.sars.gov.za/media-release/changes-to-customs-import-system/","checkedAt":"2026-11-05"},{"title":"Duties and taxes for importers (SARS)","url":"https://www.sars.gov.za/customs-and-excise/duties-and-taxes/duties-and-taxes-for-importers/","checkedAt":"2026-11-05"},{"title":"VAT levied on the importation of goods into South Africa (SARS)","url":"https://www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-CE-G06-Value-added-tax-levied-on-the-importation-of-goods-into-South-Africa.pdf","checkedAt":"2026-11-05"},{"title":"SC-CR-A-05 Method 1 valuation of imports (SARS)","url":"https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CR-A-05-Method-1-Valuation-of-Imports-External-Directive.pdf","checkedAt":"2026-11-05"},{"title":"Taxation Laws Amendment Act 5 of 2026, Government Gazette 54448 (SARS)","url":"https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/Legal-LPrim-AA-2026-03-Taxation-Laws-Amendment-Act-5-of-2026-GG-54448-1-April-2026.pdf","checkedAt":"2026-11-05"},{"title":"SC-CF-55 Goods Declaration External Policy, effective 14 August 2026 (SARS)","url":"https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CF-55-Goods-Declaration-External-Policy.pdf","checkedAt":"2026-11-05"},{"title":"Draft Explanatory Memorandum on the Taxation Laws Amendment Bill, 2025 (National Treasury)","url":"https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2025-21a-Draft-Explanatory-Memorandum-on-the-Draft-Taxation-Laws-Amendment-Bill-2025-16-August-2025_.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["Duty threshold: null. Whether the 20% flat rate still operates after the 2024 changes was not confirmed.","Section 48(2) of Act 5 of 2026 defers the VAT deletion to a date set by the Minister. No Gazette notice was found, while SARS's VAT Connect treats the deletion as done. A person should ask SARS or check the Gazette. SC-CF-55 of 14 August 2026 still provides a DA 306 for duty-free goods of R500 or less.","SC-CR-A-05 was read as a search excerpt, 2022 revision."],"guideSlug":"calculate-duties-taxes-imports-south-africa","checkedAt":"2026-11-05","fxDate":"2026-11-05","updatedAt":"2026-11-06T10:34:48.198Z"},"markdown":"https://traddal.com/resources/calculate-duties-taxes-imports-south-africa.md"}