R150,000 Personal Import Threshold (70707070)

What the R150,000 threshold actually means

South Africa's customs rules distinguish between a commercial importer (a business or individual bringing in goods to sell or use in trade) and a private individual importing something for personal use. The R150,000 threshold is the dividing line for how the latter group is handled at customs.

When a private person brings goods into South Africa — say, a laptop bought on a US trip, a car bought from Japan, or a package of hobby supplies ordered from a European online retailer — SARS does not require them to go through the full commercial import registration process. Instead, the clearing agent (or SARS itself at the border) uses the generic code 70707070 in the importer field of the SAD 500 declaration. This code flags the shipment as non-commercial and personal.

The R150,000 figure is the customs value cap per consignment. If the declared customs value (the FOB value of the goods — South Africa values on an FOB basis and does not add ocean freight or insurance) is below R150,000, the personal-use procedure applies and the goods clear under 70707070. If the customs value exceeds R150,000, SARS requires a formal import entry under the importer's own registered customs client code.

The separate rebate allowance for returning travellers

Many people confuse the R150,000 customs code threshold with the traveller's rebate — these are two separate things.

When you personally accompany goods back into South Africa — for example, returning from a shopping trip abroad with new items in your luggage — SARS grants a duty-free traveller's rebate of R5,000 on the value of goods in your accompanied baggage (i.e. items you carry with you, not shipped separately). Goods above R5,000 but not exceeding R50,000 are dutiable at a flat rate of 20% plus import VAT. This rebate applies once per person per journey and is for goods physically carried on arrival, not for postal or courier shipments arriving separately.

The 70707070 code and the R150,000 threshold, by contrast, apply to goods imported by private individuals through commercial shipping or courier channels — whether or not the person is physically present at the port of entry.

In short:

• Goods in your luggage when you land: Traveller's rebate (R5,000 duty-free, flat 20% thereafter up to R50,000)
• Goods shipped or couriered to SA without you: R150,000 personal-import threshold; duty and VAT apply from rand zero; 70707070 code used below the threshold

Who qualifies to use the 70707070 code

SARS's criteria for using the personal-import code are based on the purpose and the person, not just the value. You qualify if all of the following are true:

• You are a natural person (an individual, not a company, CC, trust or other legal entity)
• The goods are for your own personal use or consumption — not for resale, not as business inventory, not as inputs to a manufacturing process
• The customs value of the consignment does not exceed R150,000
• You are not importing a category of goods that requires a specific import permit regardless of value (see below)

Note that SARS may still ask for proof of personal use, particularly for goods that are typically commercial in nature (e.g. large quantities of a single product, goods that match common retail categories). If the goods look like stock rather than personal items, SARS may reclassify the entry and require formal registration before releasing.

What still attracts duty and VAT under the personal threshold

To be clear: using 70707070 does not exempt your goods from duty and VAT. Every dutiable product imported into South Africa — whether by a multinational or an individual — attracts duty at the applicable HS code rate plus import VAT at 15% calculated on the Adjusted Transaction Value.

VAT note: import VAT is calculated on the ATV, which is (FOB customs value × 1.10) + duty. South Africa values on an FOB basis, so freight and insurance are not in the customs value — the 10% uplift is the statutory proxy SARS applies before the VAT base is set. VAT-registered businesses can reclaim import VAT as an input credit; private individuals cannot.

Low-value courier and postal imports: the de minimis position

South Africa does not currently maintain a general duty-free de minimis threshold for courier or postal imports in the way that some other countries do. All goods arriving by courier or post — even a R200 item — are technically subject to duty and VAT if the product category attracts duty. In practice, SARS and customs clearing agents apply a practical threshold:

• Small, low-value postal items (e.g. from AliExpress) below roughly R500 in value are often released without a formal assessment, though this is an administrative convenience rather than a statutory right. SARS does not guarantee this treatment.
• Courier shipments — anything arriving via DHL, FedEx, Aramex, or similar — are almost always formally declared and assessed, even at low values, because the courier acts as a customs agent and submits entries for each parcel.

When you must register as a formal importer instead

The 70707070 code and personal-import pathway are not available in any of these situations. You must register through SARS RLA (Registration, Licensing and Accreditation) and obtain your own customs client code:

Registering as a formal importer is free and typically takes a few working days through SARS eFiling. You will need your tax reference number, company registration details (if applicable), a valid ID, and a South African bank account. Once registered, your clearing agent uses your personal customs client code on all your entries instead of 70707070.

Practical scenarios: which route applies to you

Frequently asked questions

Does the R150,000 threshold apply per shipment or per year?

Per consignment (per shipment). There is no annual cap on how many personal imports a private individual can make under 70707070, as long as each consignment's customs value stays below R150,000 and the goods are genuinely for personal use. Frequent, regular imports of similar goods will attract SARS scrutiny regarding commercial intent.

Can I use 70707070 if I also have a business?

If the specific goods being imported are genuinely for your personal use (not the business), you can use the personal-import code as an individual. However, your clearing agent may ask you to sign a declaration confirming personal use. If there is any ambiguity, registering the business as a formal importer and importing under the business code is the safer and cleaner approach.

My parcel is being held by the courier pending customs payment. What do I do?

This is normal for courier imports. The courier (DHL, FedEx, Aramex, etc.) acts as the customs agent and has assessed the duty and VAT on your behalf using 70707070. They will send you an invoice showing the customs value, duty rate and VAT calculated. Pay the amount to the courier — they remit it to SARS and release your parcel. Check the HS code they used; if it looks wrong, you can dispute the assessment before paying.

Is there a duty-free threshold for gifts received from abroad?

No. Goods received as gifts are subject to the same duty and VAT rules as purchased goods. SARS values gifts at their market value, not a declared "gift" value. There is no statutory duty-free gift allowance for postal or courier imports into South Africa.

What if I cannot pay the duty immediately when the courier contacts me?

The courier will hold your parcel until payment is made. They charge storage fees after a few days. If you decide not to accept the parcel, the courier will return it to the sender at your cost (or abandon it after a set period). There is no instalment arrangement for personal import duty — payment in full is required before release.

Related guides

• How to Register as an Importer with SARS (DA 185)
• How to Calculate Import Duty and VAT in South Africa
• Customs Clearance Documents: SAD 500, B/L and Invoice Checklist
• Do I Need a Clearing Agent? Costs & How to Choose
• All importing-into-SA guides →