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If you overpaid duty, paid on goods you later re-exported, or paid duty on inputs that went into something you exported, that money is often recoverable. South Africa has two main mechanisms: a refund (you paid too much, or paid in error) and a drawback (you paid correctly, but the goods or their inputs were exported). Both are claimed on a DA 66 and both are strictly time-barred — miss the window and the money is gone.
Refund vs drawback — know the difference
| Refund | Drawback | |
|---|---|---|
| When | You paid duty/VAT you did not actually owe (error, over-payment, wrong rate, short-shipment) | You paid duty correctly, then exported the goods (or goods made from them) |
| Authority | Sections 76, 76B and related provisions | Section 75 read with Schedule 5 |
| Form | DA 66 (claim for refund) | DA 66 plus the relevant Schedule 5 drawback item |
| Typical time bar | Generally within 2 years of the relevant date | Within the period set for the specific drawback item (often 2 years) |
When you can claim a refund
- Duty paid in error — wrong tariff heading, arithmetic mistake, or rate applied that did not apply
- Over-payment of value — the customs value was later reduced (e.g. a valuation determination in your favour)
- Short-shipped or damaged goods — you paid on quantities or goods that never arrived or arrived defective
- Preferential rate not applied — you held a valid certificate of origin but the general rate was charged
- Goods returned to supplier — defective imports sent back abroad
How drawbacks work
A drawback refunds duty you correctly paid on imported goods when those goods — or products manufactured from them — are subsequently exported. It keeps SA manufacturers competitive on export markets by removing the import-duty cost from exported product. The eligible categories and conditions are listed as numbered items in Schedule 5.
Typical scenario: you import components under duty, assemble a finished product locally, and export it. You claim back the duty on the imported components against the matching Schedule 5 item, proving the link between the imports and the exports with your bills of entry, manufacturing records and export documentation.
Filing the DA 66 — step by step
- Confirm eligibility and the time limit. Most claims must be lodged within two years of the relevant date — calculate it before you start
- Complete the DA 66 with the original bill of entry (MRN), the line items, the amount overpaid or drawn back, and the legal basis
- Attach supporting documents — bill of entry, commercial invoice, proof of payment, and (for drawbacks) export bills of entry and the manufacturing link; (for damage) the survey report
- Submit to the controller at the relevant SARS branch or via your clearing agent
- Respond to queries promptly; refunds are paid into your nominated bank account once approved
Pro tip: reconcile duty paid against goods used every quarter
Importers who export, re-export or scrap goods routinely leave refundable duty on the table simply because they never reconcile. A quarterly review against your bills of entry surfaces claimable amounts while they are still inside the two-year window.
Related guides & tools
- Bonded warehousing in South Africa — defer duty instead of reclaiming it
- Customs valuation methods — value disputes are a common refund trigger
- KB: Drawback · Rebate of duty
- Duty & VAT Calculator
Frequently asked questions
What is the difference between a customs refund and a drawback?
A refund is for duty or VAT you paid but did not actually owe — an error, over-payment, wrong rate or short-shipment (sections 76 and 76B of the Customs & Excise Act). A drawback refunds duty you paid correctly on imported goods when those goods, or products manufactured from them, are subsequently exported (section 75 read with Schedule 5). Both are claimed on a DA 66.
What is the time limit for claiming a customs refund in South Africa?
Most claims must be lodged within two years of the relevant date; drawback periods are set per Schedule 5 item and are often two years as well. The time bar is strict — miss the window and the money is gone, which is why quarterly reconciliation of duty paid against goods used matters.
Can I claim back duty on goods that arrived damaged or short-shipped?
Yes. You can claim a refund of the duty and VAT attributable to the missing or written-off units on a DA 66, supported by the original bill of entry and the survey or inspection report. For example, duty paid on 100 water-damaged units out of 1,000 is recoverable once SARS agrees the write-off.
Why do DA 66 claims fail?
The two most common reasons are lodging too late (outside the roughly two-year window) and being unable to prove the link between the duty paid and the goods or event being claimed. Keep matched records — bills of entry, invoices, proof of payment, export entries and manufacturing records — from the day of import.