South Africa Customs and Regulations
MOTOR VEHICLES: SOUTH AFRICAN CITIZENS
No concession exists for returning South African Nationals/Permanent Resident holders (including persons normally resident in the Republic who go abroad to work or study) to import a motor vehicle without payment of Customs duty.
The vehicle (if second-hand) will also be subject to an import permit form the Directorate: Import & Export Control, Pretoria and a Letter of Authority (LoA) from the South African Bureau of Standards.
Returning residents are cautioned not to assume that import permits will be issued automatically as long as they undertake to pay the applicable duties.
The import duties on motor vehicles are at present as follows:
- Customs duty: 40%
- Ad-Valorem Customs duty: on a sliding scale with a maximum of 20%
Please consult 'Import duties on motor vehicle' to see how these duties are calculated.
MOTOR VEHICLES: FIRST TIME IMMIGRANTS
First time immigrants to South Africa may import one motor vehicle per household under rebate of duty, on condition that they have owned and used the vehicle for a minimum period of 12 months prior to departure to South Africa. In this regard representation must be made to the Commissioner for the South African Revenue Service, Private Bag X923, Pretoria, 001,before the vehicle is shipped to the Republic.
A 12-month period is calculated from the date of which the vehicle was first registered in the name of the owner, to the date on which it is handed over for shipment. For this purpose, the importer must have been personally present at all reasonable times at the place where he/she was using the vehicle.
Provision does exist for the importation of a vehicle which has not been owned for 12 months prior to the date of departure to the Republic, to be imported under a partial rebate of duty, where duty will be calculated pro-rata on a daily basis according to the number of days less than 12 months.
A signed declaration form (DA304A) for motor vehicles must be presented when clearance is effected. First time immigrants, must produce their Permanent Residence Permits.
The importer becomes liable for the full duty rebated if he/she is away for a continuous period of more than 3 months from the place where he/she normally uses the vehicle in the Republic.
The vehicle may not be alienated in any way, i.e. lent, hired, sold, exchanged etc. for a period of 20 months from the date of entry thereof in terms of rebate item 407.04 without the written approval of the Commissioner for the South African Revenue Service, and without the outstanding duties being paid.
An import permit is required for a second hand vehicle from the Director: Import & Export Control, Private Bag X192, Pretoria, 0001. Once this permit has been granted they must apply for a Letter of Authority (LoA) from the South African Bureau of Standards, Private Bag X191, Pretoria, 0001, and a fee of R1800,00 must accompany this application. Please note that only one motor vehicle per household will be allowed free of duty.
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