Importing into South Africa
If you bring goods in — whether to sell or as inputs you’ll process and re-export — you deal with SARS Customs. Here’s how registration, duties and import VAT fit together.
Reviewed 2026-06-25. General guidance — duty rates and permit rules vary by product; confirm with SARS and ITAC.
How are import duties calculated?
Import duty is charged on the customs value of the goods (usually the transaction value) at the rate set in the tariff for that HS code. Import VAT is then charged on the duty-inclusive value. Origin and a trade agreement can reduce or remove the duty — which is exactly what the SADC Certificate of Origin does on the export side.
The four steps
Register with SARS Customs
Apply for an importer Customs Client Number (CCN). You use it on every import declaration.
Classify your goods
Find the correct HS tariff code — it drives the duty rate, VAT and any permits or restrictions.
Check permits & standards
Some goods need an ITAC import permit, NRCS Letter of Authority, or other departmental approval before they may enter.
Pay duty & import VAT
Duty is charged on the customs value at the tariff rate; import VAT is then charged on the duty-inclusive value.
Frequently asked questions
How do I register to import goods into South Africa?
Apply to SARS Customs for registration as an importer to obtain a Customs Client Number (CCN), used on all import declarations. High-value or regular importers face additional requirements; some goods also need permits from other authorities (e.g. ITAC import permits).
How are import duties calculated?
Import duty is charged on the customs value of the goods (usually the transaction value, adjusted per the customs valuation rules) at the rate in the tariff for that HS code. VAT is then charged on the duty-inclusive value. Origin and any trade agreement can reduce or remove the duty.
Do I pay VAT on imports?
Yes — import VAT is generally payable on the customs value plus duty plus a notional uplift, at the standard VAT rate. Registered vendors can usually claim it back as input VAT, subject to holding the correct customs documents.
What goods are restricted or prohibited to import?
Some goods are prohibited outright and many are restricted — needing permits or meeting standards — for example certain agricultural products, used goods, medicines, chemicals and goods under compulsory specification (NRCS). Check ITAC, the relevant department and NRCS before importing.
Trading across borders?
See which trade agreement gives you the best deal, or get help registering with Customs.