Definition
A threshold below which imported goods receive simplified or concessionary customs treatment because full processing isn't worth the admin. South Africa historically cleared low-value e-commerce parcels under a flat-rate concession, but SARS has been tightening this since 2024 — adding VAT and moving such parcels toward proper tariff treatment — largely in response to the flood of small parcels from platforms like Shein and Temu. Anyone building an import-parcel business model on the old concession should check the current SARS position first.