Your invoice & shipment
Frequently asked questions
What is the customs value of an import in South Africa?
SARS uses the transaction value method: the price actually paid or payable for the goods, adjusted to an FOB (free on board) basis. Costs up to loading in the export country are included; international freight and insurance are excluded. Dutiable additions such as royalties, assists (tooling, moulds, design work supplied to the manufacturer) and selling commission must be added; buying commission and post-importation costs are excluded.
Is international freight included in the SARS customs value?
No. Unlike many countries that use CIF, South Africa values customs duty on the FOB price — international freight and insurance are excluded from the customs value. They are indirectly covered by the 10% upliftment added when calculating the VAT value (ATV).
Are royalties and licence fees dutiable in South Africa?
Yes, when they relate to the imported goods and are paid as a condition of the sale, royalties and licence fees must be added to the customs value. So must assists — tooling, moulds, dies, and engineering or design work done outside South Africa that you supplied to the manufacturer free or at reduced cost.
How is import VAT calculated on the ATV?
Import VAT is 15% of the Added Tax Value (ATV): the customs value, plus 10% of the customs value (the upliftment — omitted for goods originating in Botswana, Lesotho, Namibia or Eswatini), plus all non-rebated duties. VAT is not simply 15% of your invoice.