Why you need an importer's code
Every commercial import into South Africa must be declared to SARS Customs on a Bill of Entry (SAD 500 or, since 2022, increasingly via the electronic Customs Declaration System). That declaration requires a customs client number — commonly called the importer's code — assigned to your business by SARS. Without it, your clearing agent cannot submit the entry on your behalf and your goods will sit at the port accumulating storage and demurrage charges.
The code also ties your import history to your VAT and tax profile, enabling SARS to verify that import VAT, customs duties, and anti-dumping levies are correctly declared and paid. South African Revenue Service regulations under the Customs and Excise Act (Act 91 of 1964) make registration mandatory for any entity importing goods commercially.
Documents you must gather first
Collecting the right documents before you start saves repeat trips to the SARS branch. Requirements differ slightly by entity type:
| Document | Company (Pty) Ltd / CC | Sole proprietor / Individual |
|---|---|---|
| CIPC registration certificate | Required | Not applicable |
| Certified ID (director / member / owner) | Required (all directors) | Required |
| SARS income tax reference number | Required | Required |
| VAT registration number (if registered) | Recommended (import VAT recovery) | If applicable |
| Bank confirmation letter (on letterhead) | Required | Required |
| Proof of business address (utility bill / lease) | Required | Required |
| Completed DA 185 form | Required | Required |
| Completed DA 185.4A2 annexure | Required | Required |
Step-by-step: completing form DA 185
The DA 185 is SARS's master customs registration form — it covers importers, exporters, clearing agents, transporters and more. You need the main form plus the correct annexure. Download both from sars.gov.za under Forms > Customs & Excise.
DA 185 — main form sections
Work through the form top to bottom. Key sections for an importer:
- Section A — Registration type: Tick "Importer" (and "Exporter" if you'll also export).
- Section B — Entity details: Registered company name, trading name (if different), CIPC registration number, income tax reference number, VAT number.
- Section C — Physical & postal address: Must match your proof-of-address document.
- Section D — Contact details: A named contact person plus phone and email — SARS may call to verify.
- Section E — Bank details: Your South African business bank account. Matches bank confirmation letter.
- Section F — Authorised representatives: List directors / members / trustees. Each needs certified ID attached.
DA 185.4A2 — Importer/Exporter annexure
This short annexure captures what commodities you plan to import, the HS code chapters your goods fall under, and your estimated annual import value in Rands. Be honest but not overly specific — SARS uses this for risk profiling, not to limit what you can import.
Submission options: branch vs. eFiling RLA
You have two ways to submit your completed package:
| Channel | How | Typical turnaround | Best for |
|---|---|---|---|
| SARS Customs branch (walk-in) | Book appointment at sars.gov.za; bring all originals + certified copies | 5–10 business days | First-time applicants; complex structures |
| eFiling RLA (online) | Log in to eFiling → Registration, Licensing & Accreditation → New Application → Customs Client | 3–7 business days | Companies already on eFiling; faster in practice |
For the eFiling/RLA route, upload scanned copies of all documents. File sizes must be under 2 MB each; PDFs are preferred. The RLA system generates a case reference number immediately — keep it for follow-up queries.
After submission: receiving your customs client number
Once SARS approves your application, you receive a customs client number — an 8-digit number usually beginning with 70 (for importers). SARS notifies you via eFiling secure messaging or post (for branch applications). The number is permanent and does not expire, though you must keep your registration details current.
Your clearing agent needs this number on file before they can lodge your first entry. Provide it to them along with your VAT number so they can populate the Bill of Entry correctly.
Activating and maintaining your registration on RLA
Registration and activation are two separate steps. After you receive your customs client number, log back into the RLA system on eFiling and confirm your registration is Active. If it shows Pending or Inactive, contact the SARS Customs Contact Centre (0800 00 7277).
Ongoing obligations once registered:
- Keep contact details, bank account, and address current via RLA (changes take 2–3 days to reflect).
- Notify SARS within 30 days if your business structure changes (e.g. new directors, change of name).
- If you stop importing for more than 24 months, SARS may lapse your registration — you'll need to re-apply.
- Maintain an import file for each consignment for at least 5 years (SARS audit requirement).
Calculate your import duties & VAT before your first shipment
Once you have your importer's code, use our free tool to estimate the customs duty and import VAT for any commodity before committing to an order.
Open the Duty & VAT Calculator →Frequently asked questions
How long does it take to get a SARS importer's code?
Typically 5–10 business days for a branch submission and 3–7 business days via eFiling RLA, provided all documents are correct and complete. Incomplete applications restart the clock. During peak periods (e.g. January and July) allow up to 15 business days.
Can my clearing agent register on my behalf?
Yes. A licensed customs clearing agent or a registered tax practitioner can complete and submit the DA 185 on your behalf with a signed letter of authority. However, the registration is issued in your name and your eFiling profile should be updated to show the customs registration. Confirm this with your agent once the number is issued.
Is there a fee for registering as an importer?
No — SARS does not charge a fee for customs client registration. If an agent assists you, their professional fees apply, but the registration itself is free.
Do I need to register for VAT before getting an importer's code?
No. VAT registration and customs registration are separate processes with SARS. You can have an importer's code without being VAT-registered. However, without VAT registration you cannot recover the 15% import VAT you pay at the port — it becomes a cost. For most businesses importing regularly, VAT registration is strongly advisable.
What happens if I import without an importer's code?
Your clearing agent will not be able to lodge the Bill of Entry, which means your goods cannot be released by SARS Customs. They will sit in a bonded warehouse or container at the port, accumulating storage charges (typically R250–R600 per day for a 20ft container) and potentially demurrage from the shipping line (R800–R2,500 per day after free time). Goods not cleared within the prescribed period can be seized or auctioned by SARS.
Does a sole trader need a different form?
No — sole proprietors use the same DA 185 and DA 185.4A2. The difference is that you provide your personal SARS income tax number (not a company number) and your personal certified ID and proof of address. There is no CIPC certificate for a sole proprietorship, so that field is left blank or marked N/A.
Related guides
Sources: SARS Customs Registration, Licensing and Accreditation; SARS Form DA 185 and DA 185.4A2. This guide is informational — verify current requirements with SARS or a licensed customs agent. Last updated June 2026.