On this page
- The Big Picture: 6 Stages of Customs Clearance
- Stage 1: Before Goods Arrive — Get Your House in Order
- Stage 2: Goods Arrive at Port — Submit Your Import Entry
- Stage 3: SARS Reviews & Classifies Your Goods
- Stage 4: Duty Assessment & Payment
- Stage 5: Release & Collection
- Required Documents Checklist
- HS Codes & Duty Rates Quick Reference
- Common Clearance Issues & How to Avoid Them
- Frequently asked questions
Your goods have arrived at Durban port. But they're not yours yet. Before you can take them off the dock, SARS (South Africa Revenue Service) must verify:
- You can legally import them (not prohibited or restricted)
- You owe the correct duty (based on HS code and declared value)
- You're not a customs risk (not blacklisted, your tax is current)
- The goods match their documentation (random physical inspections)
The customs clearance process is standardized and legal. Understand it, and it takes 3–5 days. Ignore it, and your goods sit in a container at the port costing you money every day.
The Big Picture: 6 Stages of Customs Clearance
Customs clearance happens in the same order, every time, for every shipment entering South Africa:
Arrival notification
Shipping line notifies you. Goods go into port storage (CFS = Container Freight Station). You have a limited window to clear them — often only 7–14 free days from discharge (it varies by line and contract), after which line demurrage and terminal storage fees mount.
Document submission
You (or a customs agent) file an Import Entry with SARS. Provide B/L, invoice, packing list. SARS checks if everything is legal.
Tariff classification
SARS looks up the HS code for your product and confirms the duty rate. Typically 15 mins to 2 hours.
Duty assessment
SARS calculates duty (CIF × duty rate) and VAT (15% on CIF + duty). You'll see this amount in your Duty Assessment notice.
Risk assessment & possible inspection
SARS uses an automated risk system. Low-risk goods (electronics, machinery) usually auto-clear. High-risk goods (food, textiles, luxury items) may be physically inspected. You only pay inspection fees if SARS flags your shipment.
Release & collection
Once duty is paid and no inspection issues, SARS issues a release document. Port releases goods to you. You arrange transport to warehouse.
Stage 1: Before Goods Arrive — Get Your House in Order
Your shipment is 5 days away from Durban. Now is the time to prepare, not to panic on arrival day.
Register with SARS as an importer
If you've never imported before, you must register as an importer with SARS through the RLA (Registration, Licensing & Accreditation) system and obtain a customs client code. This is not instant — allow a few working days.
- How: Log in to SARS eFiling, open the RLA dashboard and register as an Importer.
- What you need: Your tax reference number, company (CIPC) details, address, banking details
- Cost: Free
- Approval time: Usually a few working days — you receive a customs client (importer) code
See our full SARS importer registration walkthrough for the step-by-step.
Check your tax compliance status
SARS won't clear your goods if you're blacklisted or have outstanding tax debt.
- How to check: Log into SARS eFiling or ask your accountant to verify your status
- If you're not compliant: Contact SARS before your shipment arrives. Clearing customs is impossible if you're flagged.
Get your shipping documents ready
You need three critical documents before you can submit an import entry:
- 1. Original Bill of Lading (B/L)
- Proof that you own the goods. Shipping line sends this. Keep it safe — you'll need the original or a certified copy to release goods from port.
- 2. Commercial Invoice (from supplier)
- Shows what goods cost, the currency, terms (FOB/CIF), and supplier details. SARS uses this to value your goods for duty.
- 3. Packing List
- Itemizes contents: product name, qty, weight, dimensions, packaging. Helps SARS verify goods match documentation.
Verify the HS code for your product
This is the single most important thing you can do before clearance. Wrong HS code = wrong duty rate.
Visit SARS Tariff Book (Schedule 1). Search by product name. Example: cotton t-shirts = HS 6109.10. Write down the full 6-digit code and the duty rate in the "General Rate" column.
Decide: Will you clear customs yourself or hire an agent?
You have two options:
You submit the Import Entry directly to SARS online or via the port authority. Saves R2,500–5,000 agent fee, but you handle all paperwork and risk getting the HS code wrong. Not recommended for first-timers.
Licensed clearing agent files the entry on your behalf, verifies HS code, coordinates with SARS. Costs R2,500–5,000 per shipment but worth it for peace of mind and speed. Most agents have relationships with SARS officers and can expedite.
Stage 2: Goods Arrive at Port — Submit Your Import Entry
Your shipping line sends you a "port arrival notification." Your free days then start counting down — typically only 7–14 days from discharge (it varies by shipping line and contract) before daily demurrage and port storage charges kick in (often R350/day and rising on a 40ft box). See our demurrage & detention guide for how the tiers work.
Step 1: Get the B/L from your shipping line
Contact the shipping line (or their local agent). They'll email you the B/L copy. You need the original or a certified copy to release goods.
Step 2: Compile your import entry document set
Gather all three shipping documents plus any additional docs required by your product type:
| Document | Why SARS needs it | Required? |
|---|---|---|
| Bill of Lading | Proof of shipment & ownership | ✓ Always |
| Commercial Invoice | Declared value for duty calculation | ✓ Always |
| Packing List | Item-by-item contents verification | ✓ Always |
| Import Permit | Proof you can legally import this category | ✓ If product is restricted (food, pharma, chemicals, etc.) |
| Certificate of Origin | Proves product qualifies for preferential trade rates (AfCFTA, EU, SADC) | ✓ If claiming duty reduction |
| Customs Declaration Form (SAD 500) | Your declaration that goods match documentation | ✓ Usually required |
| Quality certificates (ISO, CE, FDA) | Proof goods meet SA standards (if applicable) | ✓ If product requires certification |
| Supplier factory invoice or inspection report | Optional but helps prevent rejections | — Recommended |
Step 3: Submit import entry to SARS
If using a clearing agent: hand them all documents and they file for you (2–4 hours turnaround).
If filing yourself: submit via SARS eFiling portal or deliver hard copies to your local Customs office.
Stage 3: SARS Reviews & Classifies Your Goods
This is the "black box" part. SARS receives your entry and runs it through their systems. Takes 2 hours to 1 day.
What SARS is checking
- Tariff classification: Is the HS code you declared correct? SARS verifies using the HS Code Rules (WCO standards) and the Tariff Book.
- Valuation: Is the CIF value reasonable? SARS checks against comparable imports to catch undervaluation.
- Origin: Where are the goods from? If claiming preferential rates (AfCFTA), origin matters.
- Compliance: Are you (the importer) compliant with tax, customs, and other regulations? Are you blacklisted?
How HS codes work (it's not arbitrary)
The HS (Harmonized System) Code is an international standard used by 200+ countries. It's structured like this:
Why this matters: Cotton t-shirts (HS 6109) have a 45% duty rate. But knitted jerseys and pullovers (HS 6110) might be 40%. Get it wrong and you either overpay duty or SARS catches you on inspection.
Stage 4: Duty Assessment & Payment
Once SARS classifies your goods, they'll issue a Duty Assessment notice. This is your bill.
What you'll owe
| Charge | Calculation | Example (R100k CIF, 45% duty) |
|---|---|---|
| Customs Duty | CIF × duty rate | R100k × 45% = R45,000 |
| Value-Added Tax (VAT) | 15% on ATV: (CIF + 10% upliftment) + duty | 15% × ((R100k × 1.10) + R45k) = R23,250 |
| Port terminal charges (CFS) | Fixed by port authority | 20ft = R2,500; 40ft = R4,500 |
| SARS inspection fee (if applicable) | Only if SARS inspects | R850–2,500 (one-time) |
| Storage & demurrage (after free days expire) | R200–500/day once your 7–14 free days run out | Avoid this by clearing quickly |
| TOTAL | R45,000 + R23,250 + CFS fees = ≈R73,000 |
Payment methods
- Direct bank transfer: Wire duty amount to a SARS bank account (your clearing agent provides details)
- Credit card: Some ports accept credit card at CFS for CFS charges
- Customs guarantee: Large importers can post a bond instead of paying cash upfront (but you must qualify)
Stage 5: Release & Collection
Duty paid? No SARS issues? Time to get your goods off the dock.
Step 1: Obtain release documents from SARS
Your clearing agent (or you, if self-clearing) will get a release document from SARS. This is your proof that duty is paid and goods are cleared.
Step 2: Get the original B/L from shipping line
To release goods from CFS, the shipping line needs the original B/L (or a certified copy). This proves you own the goods. Don't lose it.
Step 3: Instruct shipping line to release container
Email the shipping line with:
- Your release document from SARS
- Container number
- Request to release to a specific freight forwarder or transport company
Shipping line will typically release within 24 hours.
Step 4: Arrange transport to your warehouse
Container is now at CFS. Arrange a transport company (road haulier) to collect and deliver to your warehouse.
Timeline: Arrival to warehouse
Assuming clean documents and no inspection:
- Day 1: Goods arrive at port, you receive notification
- Day 1–2: Submit import entry to SARS
- Day 2–3: SARS classifies and sends duty assessment
- Day 3: You pay duty
- Day 4: SARS issues release document
- Day 4–5: Shipping line releases container
- Day 6: Transport collects and delivers to warehouse
- Total: 5–7 days from arrival to warehouse (best case)
Required Documents Checklist
Before you contact your clearing agent, gather these. Missing one = delay.
HS Codes & Duty Rates Quick Reference
These are the most commonly imported product categories in South Africa. For your specific product, check the SARS Tariff Book.
| Product | HS Code | Duty Rate | Notes |
|---|---|---|---|
| Cotton t-shirts (knit) | 6109.10 | 45% | Apparel category |
| Trousers (woven cotton) | 6203.42 | 45% | Apparel category |
| Footwear (rubber sole) | 6404.11 | 30% | Footwear chapter |
| Mobile phones | 8517.62 | 0% | Electronics (no duty) |
| Laptops/computers | 8471.30 | 0% | Information technology agreement (ITA) |
| Furniture (wooden) | 9403.20 | 20% | Furniture chapter |
| Steel pipes/tubes | 7306.90 | 10% | Steel products |
| Machinery (industrial) | 8419.xx | 0–5% | Machinery (mostly free trade) |
| Plastics (general) | 3926.90 | 10% | Plastic products |
| Pharmaceuticals | 3004.xx | 0% | Medicines (duty-free) |
| Cereal grains | 1001.90 | 0% | Staple foods (typically free trade) |
| Vehicles (cars, new) | 8703.xx | 25% | Vehicle category |
Common Clearance Issues & How to Avoid Them
Symptom: Invoice says CIF R100k, B/L says R105k. SARS holds shipment for clarification.
Fix: Get supplier to issue amended invoice before goods arrive. Match B/L exactly to invoice.
Symptom: You declare cotton cloth as HS 5208.12 (20% duty). SARS verifies and says it's apparel HS 6109 (45% duty).
Fix: Have a clearing agent verify HS code before submitting. Cost R500–1,000, saves you thousands in duty.
Symptom: Supplier invoices goods at R50k (to avoid duty) when market value is R100k. SARS uses "comparable value" rules and flags the shipment.
Fix: Declare true value. Duty is a tax-deductible business expense. Fraud is not worth the criminal liability.
Symptom: Importing food/pharma without Health permit, or textiles without quota check. SARS seizes shipment.
Fix: Check if your product requires a permit (ask your clearing agent). Apply with the Dept of Agriculture, SAHPRA, or relevant regulator 2–4 weeks before goods arrive.
Symptom: SARS randomly flags your shipment for inspection. Adds 2–5 days at port.
Fix: This is random and unavoidable, but it's less likely if your documents are clean and your goods match the declared HS code. CFS inspection fees are typically R850–2,500.
Symptom: You're blacklisted with SARS (overdue VAT, income tax). SARS refuses to clear goods until you're compliant.
Fix: Check your SARS status before goods arrive. Settle any outstanding debt or file missing returns immediately.
Need help clearing your first shipment?
A licensed South African customs broker handles the entire SARS process — freeing you to focus on selling. They'll verify HS codes, file your entry, coordinate with SARS, and get you cleared in 3–5 days.
Find a verified SARS customs broker →Related guides
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How to read a Bill of Lading
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Calculate your landed cost using 2026 SARS rates and HS codes
Frequently asked questions
How long does customs clearance take in South Africa?
With clean documents and no inspection, about 5–7 days from arrival to your warehouse: entry submitted on day 1–2, SARS assessment by day 2–3, duty paid day 3, release document day 4, shipping-line release and collection by day 5–7. A physical SARS inspection adds 2–5 days.
What documents do I need to clear customs with SARS?
Always: the Bill of Lading, commercial invoice and packing list, plus the SAD 500 customs declaration and your SARS customs client (importer) code from RLA. Add an import permit for restricted goods (food, pharma, chemicals) and a certificate of origin if claiming a preferential rate. Every value and quantity must match across documents — one mismatch and SARS holds the shipment for 2–5 days.
How much duty and VAT will I pay on an import?
Duty is the customs value multiplied by your HS code's rate, and import VAT is 15% on the added-tax value (customs value plus 10% upliftment plus duty). Example at R100,000 with 45% apparel duty: R45,000 duty plus R23,250 VAT, before port terminal charges (about R2,500 for a 20ft container).
Do I need a clearing agent to clear customs?
It is not legally required — you can file the import entry yourself via eFiling — but a licensed clearing agent costs about R2,500–5,000 per shipment, verifies your HS code, files the entry and coordinates with SARS. For first-time importers the fee is usually worth the speed and error-avoidance.
Why would SARS hold or delay my shipment?
The common causes are mismatched values between invoice and B/L, a wrong HS code, suspected undervaluation, missing import permits, outstanding tax non-compliance on your side, and random physical inspection. Clean matching documents and a verified HS code prevent most of them.