About your importing
Frequently asked questions
Do I need to register as an importer with SARS?
If you import goods worth more than R50,000 per shipment (or import regularly), you must register for a SARS importer code (customs code) before your goods can clear. Infrequent, low-value importers can clear up to three shipments a year under the general once-off code 70707070 instead.
How do I get a SARS importer code?
Through SARS eFiling: you need an Organisation profile registered for at least one tax type, then you apply on the Registration, Licensing and Accreditation (RLA) system under Customs. On the electronic RLA path you no longer need to complete the paper DA 185 form. Track the outcome in your eFiling inbox.
Do I need an ITAC permit as well as a SARS customs code?
Only for controlled goods — but note that ALL used or second-hand goods (including refurbished items) need an ITAC import permit, as do products on the import control list. The SARS code lets you clear customs; the ITAC permit is permission to import that class of goods at all. Most permits are issued within about five working days.
Must I register for VAT to import into South Africa?
No — you can import without a VAT registration, but then the 15% import VAT you pay SARS at the border is a cost you cannot claim back. VAT-registered importers claim import VAT as an input deduction, which is why most regular importers register once their turnover justifies it.