How to Export to South Africa in 2026: Duty on FOB, 15% VAT, SARS and NRCS

Duty and VAT: how the import cost is calculated

South Africa belongs to the Southern African Customs Union (SACU) with Botswana, Lesotho, Namibia and eSwatini, which applies a common external tariff to goods from outside the union. Unlike most countries, South Africa calculates duty on the FOB price in the country of export, so ocean freight and insurance to South Africa are not part of the dutiable value. The US International Trade Administration (ITA, June 2026) says rates mostly fall within eight levels from 0% to 30%, with higher rates in some sectors, such as 40% for apparel, 22% for fabrics, 15% for yarns and 25% for light vehicles (20% for original equipment components); the average MFN rate was 7.5% in 2024. SARS also levies additional ad valorem duties on certain luxury or non-essential items, and anti-dumping or countervailing duties on some goods, either as a percentage of the value or as cents per unit.

VAT has been 15% since 1 April 2018, when it rose from 14%. SARS charges it on the added tax value: the customs value, plus 10% of the customs value, plus any duty that is not rebated. The 10% uplift does not apply to goods from Botswana, Lesotho, Namibia or eSwatini. Example for a product with 20% duty: customs value R100,000, duty R20,000, added tax value R130,000 (R100,000 + R10,000 + R20,000), VAT R19,500, so R39,500 in duty and VAT.

Who imports and which documents are needed

The importer must register with SARS and obtain an importer's code, and SARS clears goods on a Single Administrative Document (SAD) declaration, usually filed by a customs broker. The ITA (June 2026) lists the documents for a sea shipment below and notes that South African customs does not accept zero-value invoices, so free samples still need an invoice showing a value for customs.

• Bill of lading: one negotiable and two non-negotiable copies.
• Commercial invoice: the original and four copies.
• Packing list: three copies.
• Insurance certificate: one copy for sea freight.
• Declaration of origin (form DA59): when claiming a lower duty rate or for goods subject to anti-dumping or countervailing duties, one original signed copy attached to the original commercial invoice.

Import permits and compulsory specifications

Restricted goods need an import permit from the International Trade Administration Commission (ITAC) under the Department of Trade, Industry and Competition (DTIC), and the ITA notes that the importer must hold it before the date of shipment. Check whether your tariff code is on the restricted list before you agree a shipping date.

The National Regulator for Compulsory Specifications (NRCS) administers compulsory specifications for products that affect health, safety or the environment. Manufacturers and importers of these products need an NRCS letter of authority (LoA) before the products are imported and sold. TÜV Rheinland lists electrical and electronic apparatus, power tools, cables, switches, plugs and sockets, certain lamps, motor vehicles and some components, tyres, safety glass and brake linings, and says an LoA is valid for three years. For vehicles, the South African government says the letter of authority must be obtained before the vehicle is imported or registered, with proof of conformity to South African Bureau of Standards (SABS) requirements, and is usually ready within four to six days.

Trade agreements and proof of origin

Goods move duty-free between SACU members, and the SADC Free Trade Agreement gives duty-free trade among most members of the Southern African Development Community. South Africa also has trade agreements with the EU, EFTA and the United Kingdom, a preferential agreement with Mercosur, and has traded under the African Continental Free Trade Area (AfCFTA) since January 2021. To claim a preferential rate, the goods must meet the agreement's rules of origin and the importer needs the proof of origin the agreement requires, together with the DA59 declaration; otherwise the general rate applies.