Importation of Household Effects and Personal Goods into South Africa

1. Returning South African Residents

Returning South African Residents are allowed to take their personal and household effects (excluding alcoholic beverages and tobacco products) back to South Africa without the payment of import duties and VAT, on condition that they can substantiate that they were abroad for at least six months for purposes other than touring or studying. An Inventory of the household/personal goods in the container and proof of change of residence must be produced to Customs at the time of clearance. These goods (excluding weapons, ammunition and motor vehicles) do not require an Import Permit.

2. Immigrants and Temporary Residence Permit holders

At the time of departure for South Africa, Immigrants and Temporary Residence Permit holders are also allowed to import their personal and household effects into South Africa without the payment of import duties and VAT (excluding alcoholic beverages and tobacco products). An Inventory of the goods in the container and the Residence Permit must be produced to Customs. Foreign students and contract workers will for example also qualify for the concession as they are changing their residence albeit temporary. These goods (excluding weapons, ammunition and motor vehicles) do not require an Import Permit.

Customs clearance forms DA 304 and P.1.160 must be completed for the household/personal effects. These formalities are normally completed by your shipping company's clearing agent. All the above-mentioned documents and permits should also be handed over to this person.

All household and personal effects must be brought into the country within six months. After this period has elapsed special permission is needed in order to make use of the concession. Such requests will only be considered by Customs if the full reason for the long lapse in time are provided. Requests of this nature should be directed to:

South African Revenue Service Customs Commercial Services Private Bag X923 Pretoria 0001 South Africa Call Centre Tel: 0860 12 12 18 Western Cape Call Centre Customs Queries E-mail: customs.qry.wc@sars.gov.za Fax: +27 21 413 8909 Kwa-Zulu Natal Call Centre Customs Queries E-mail: customs.qry.cc@sars.gov.za Fax: +27 31 328 6017

Package Arrival

Note: If the Residence Permit is not yet available when the container arrives in South Africa, a cash deposit of ±50% will have to be paid to cover the full import duties and taxes on the household effect. These deposits are refundable on production of the Residence Permit.

3. Tourists

Tourists must pay the full import duties and taxes on importation of household effects or furniture and, before shipment of the goods, an Import Permit for all used goods must be obtained from the International Trade Administration Commission in Pretoria whose contact details appear hereunder:

International Trade Administration Commission
Director of Import and Export Control
Private Bag X192
Pretoria
0001
South Africa

Tel: +27 12 428 7000
Fax: +27 12 428 7799

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Permanent Importation of Vehicles into South Africa

1. Motor Cars (New or Used)

a) Import Duty and Tax

* Customs duty = 36% (motor cars more than 20 years old are subject to 20% customs duty)
* Ad valorem customs duty (based on a sliding scale depending on the value of the vehicle, with a minimum of 0.75% and a maximum of 20%)
* Value-added tax (VAT) = 14%

As an example, the cumulative duties and taxes payable on a car with a value of approximately R200 000 are ±70% of the market value. All vehicles with a value for ad valorem customs duty purposes of less than R130 000 do not pay ad valorem customs duty on importation into South Africa.

If the original purchase invoice is not available, three written valuations must be obtained from motorcar dealers in the country of export to assist the customs clearance process in South Africa.

b) Import Permit

All used motor vehicles are subject to the production of an Import Permit that must be obtained prior to the vehicle being shipped to South Africa. Applications for Import Permits should be addressed to:

The Director of Import and Export Control
Trade and Industry
Private Bag X192
Pretoria
0001
South Africa

Tel: +27 12 428 7793 or 428 7796
Fax: +27 12 428 7799
E-mail: rvuuren@itac.org.za

Please Note – Import Permits are only forwarded to South African addresses.

c) Letter of Authority

All new and used motor vehicles being imported into South Africa are also subject to the production of a Letter of Authority. Applications for Letters of Authority should be addressed to:

The South African Bureau of Standards
Private Bag X192
Pretoria
0001
South Africa

Contact: Mr. Paul Snyman
Tel: +27 12 428 6276
Fax: +27 12 344 1568
E-mail: snymanpj@sabs.co.za

Contact: Mr. Allen Cohen
Tel: +27 12 428 6891
Fax: +27 12 344 1568
E-mail: cohenaj@sabs.co.za

Your attention is drawn to the fact that the importation of left-hand drive vehicles is generally prohibited if registered in the name of an importer on or after 1 January 2000 unless authorised by the SABS.

2. Motor Cycles (New or Used)

* Above 800 cc = Customs duty free, 7% ad valorem customs duty, plus 14 % value-added tax 200 – 800 cc = Customs duty free, 5% ad valorem customs duty, plus 14% value-added tax Under 200 cc = Customs duty free, ad valorem customs duty free, plus 14 % value-added tax.
* An Import Permit is required for all used motor cycles (see above).
* If the original purchase invoice is not available, three written valuations must be obtained from motorcycle dealers in the country of export to assist the customs clearance process in South Africa.
* Immigrants who are in possession of a Permanent Residence Certificate may import one motor vehicle per family without the payment of customs duties and tax on change of residence to South Africa on condition that the vehicle is registered in the importer’s name and has been owned and used by the importer for a period of at least 12 months before shipment of the vehicle to South Africa.
* All rates of import duty and tax are subject to amendment without prior notification.

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Motor Vehicles imported by natural persons on change of Permanent Residence to South Africa

1. Rebate of Duties

In terms of item 407.04 of Schedule number 4 to the Customs and Excise Act –

• Immigrants, and
• South African residents who originally emigrated from the Republic obtained permanent residents status abroad, and thereafter return,

being natural persons, may after obtaining permanent residence in South Africa/return to South Africa permanently, import ONE MOTOR VEHICLE PER FAMILY under full rebate of customs duties for his/her own personal use, provided that the vehicle so imported was the personal property of the importer, and was owned and used by him/her for a period of not less than 12 months prior to the Importer's departure for the South Africa.

South African Residents, please note that unless you comply with all three elements, i.e:

01. you originally emigrated from the South Africa;
02. you obtained permanent residents' status abroad; and
03. you again return to the South Africa permanently,

you do not qualify for the rebate of duty.

Note:

- Should the vehicle have been owned and used for a period of less than twelve months prior to departure, the amount of duty rebated will be reduced pro-rata, according to the number of days less than 12 months.

- If the vehicle is second-hand, an application for an import permit must be made, prior to shipment of the vehicle to South Africa, to:

The Director of Import and Export Control
Private Bag X192
Pretoria
0001
South Africa

Tel: +27 12 428 7793 or 428 7796
Fax: +27 12 428 7799
E-mail: rvuuren@itac.org.za

Download application form H462 here (pdf)

- All vehicles being imported into the South Africa require an original Letter of Authority, application for which must be made to:

The South African Bureau of Standards
Private Bag X192
Pretoria
0001
South Africa

Contact: Mr. Paul Snyman
Tel: +27 12 428 6276
Fax: +27 12 344 1568
E-mail: snymanpj@sabs.co.za

Contact: Mr. Allen Cohen
Tel: +27 12 428 6891
Fax: +27 12 344 1568
E-mail: cohenaj@sabs.co.za

2. Specific Exclusions

Please note that the following persons do not qualify for the rebate –

• South African citizens travelling abroad;
• South African citizens taking up temporary residence in a foreign country, irrespective of the period involved, i.e. for study, work permit, contract work, etc.; and
• Foreign nationals taking up temporary residence in South Africa.

For any period that a vehicle may be registered in a company's name during the twelve months period prior to shipment, the rebate will be reduced on a pro-rata basis.

3. Documents to be Produced

In support of the clearance of the vehicle in South Africa, the following documentation must be produced to your clearing agent/Customs –

* Immigrants must produce their permanent residence permit issued by the Department of Home Affairs (or a copy thereof)
* Returning South Africans must produce proof of emigration from the Republic, proof of permanent residence obtained abroad as well as evidence that such permanent residence has been withdrawn
* A duly completed form DA 304 A
* Purchase documents
* Registration certificate/permit
* Documentary evidence of the date on which delivery of the vehicle was taken
* Documentary evidence of the date on which the vehicle was handed to the shipper for shipment to South Africa
* An import permit (used vehicles); and
* An original Letter of Authority (all vehicles)

4. Additional Information

A vehicle shall not be deemed to be personally owned and used by an importer unless such importer was at all reasonable times personally present at the place where the vehicle was used. The period of use is deemed to be from the date on which the vehicle was registered in the name of the importer (whichever is the later), until the date on which the vehicle was delivered by the importer to the shipper or other agent for the purpose of shipment or dispatch to South Africa.

Vehicles imported under the provisions of item 407.04 may not be offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of 20 months from the date of it being cleared for Customs purposes in South Africa. Prior permission must be obtained, should an importer wish to dispose of the vehicle within the 20 month period after the date of clearance.

For the purposes of item 407.04, during the initial period of 20 months after the date of clearance in South Africa, an importer shall, if he or she is absent for a continuous period of longer than 3 months from the place where the vehicle is usually used in South Africa, be deemed not to have imported the vehicle for his/her own or personal use, and the duty determined by the Commissioner for the South African Revenue Service shall be payable as from the date of such absence.

5. Important notice

Due to the fact that the provisions of the rebate item and the rate of VAT may be subject to change and also to avoid any misunderstanding regarding the provisions of the rebate item, you are advised to confirm the above information prior to deciding to ship a vehicle to South Africa. Enquiries in this regard should be addressed to:

South African Revenue Service Customs Commercial Services Private Bag X923 Pretoria 0001 South Africa Tel: 0860 12 12 18 customs.qry.cc@sars.gov.za

Vehicle Shipping

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