How to Register an Import/Export Code with SARS in South Africa 2026

Any South African business or individual that wishes to legally import goods into or export goods out of South Africa must first register with SARS Customs. This registration gives you a customs client code (also referred to as an import/export code), which is required on all customs declarations (SAD500) processed through SARS.

This guide explains who needs to register, how the process works, what documents are required, and what other regulatory obligations apply to importers and exporters in South Africa.

Who Needs an Import/Export Code?

You need to register as an importer or exporter with SARS if you:

• Import goods commercially (not personal-use once-off parcels below the de minimis threshold)
• Export goods for commercial purposes
• Act as a clearing agent, freight forwarder, or customs broker on behalf of others
• Import controlled goods (agricultural products, chemicals, weapons, medicines) requiring ITAC or other permits

Exemption for de minimis personal imports: Individual parcels valued under R500 and weighing under 50kg may clear customs informally, but businesses importing regularly cannot rely on this exemption.

Step 1: Ensure You Have a Valid Tax Registration

Before registering with SARS Customs, you must have:

• A valid Income Tax reference number (for companies: registered with SARS for Corporate Income Tax)
• A CIPC-registered entity (for companies) or valid SA ID (for sole traders)
• VAT registration (if your taxable turnover exceeds R1 million; VAT is chargeable on most imports)

If you don't have these, register them first via SARS eFiling.

Step 2: Complete the SARS Customs Registration (RAD-01 Form)

Importers and exporters register using the RAD-01 (Registration, Amendments and Cancellations) form, available on the SARS website.

Documents Required (Typical)

• Completed and signed RAD-01 form
• Company: certified copy of CIPC CoR14.3 (certificate of incorporation) and COR15.1A (MOI)
• Sole trader: certified copy of SA ID
• Bank confirmation letter (on bank letterhead, confirming banking details)
• Proof of physical business address (recent utility bill or lease agreement)
• SARS income tax reference number confirmation letter

For VAT-registered entities, include your VAT registration number.

Where to Submit

Submit to your nearest SARS Large Business Centre or Customs and Excise Office, or email the completed form to the relevant SARS Customs office. Large ports of entry have dedicated customs offices:

• Johannesburg: SARS Large Business Centre, Parktown
• Cape Town: SARS Customs, Cape Town Port
• Durban: SARS Customs, Durban Port
• Beit Bridge, Lebombo, Skilpadsnek, and other border posts

You can also enquire via SARS Customs Contact Centre: 0800 00 7277.

Processing Time

SARS typically issues your customs client code within 3-10 business days of receiving a complete application. Incomplete applications are returned for resubmission.

Step 3: Understand Your Customs Duty Obligations

Once registered, all your import shipments must be cleared through SARS Customs. The process:

1. Classify your goods using the SARS Tariff Code (HS Code). The correct HS Code determines the duty rate applicable.
2. Declare the goods via a SAD500 (customs declaration), submitted through a registered customs clearing agent.
3. Pay duties and VAT at the applicable rates before goods are released.

Common Import Duty and Levy Types

• Customs duty: Ad valorem or specific rate based on HS code
• VAT at import: 15% VAT on the customs value + customs duty
• Anti-dumping duties: On goods from specific countries where dumping is established
• Fuel levy, environmental levy: On specific product categories

South Africa is a SACU (Southern African Customs Union) member. Goods originating from Botswana, Lesotho, Namibia, and Eswatini clear without customs duty under SACU.

Step 4: ITAC Permits for Controlled Goods

The International Trade Administration Commission of South Africa (ITAC) controls the import and export of certain goods under the International Trade Administration Act 71 of 2002.

Goods Requiring Import Permits (ITAC)

• Agricultural products (under market access controls)
• Hazardous chemicals and waste
• Used motor vehicles
• Textiles and clothing (subject to quota controls at times)
• Weapons, ammunition, and dual-use goods

Goods Requiring Export Permits (ITAC)

• Scrap metal (subject to control)
• Ferrous and non-ferrous scrap and waste
• Raw hides and skins
• Certain agricultural products
• Hazardous waste

Apply for ITAC permits at: www.itac.org.za. Processing times vary from 10 business days to several months for complex applications.

Step 5: Customs Broker / Clearing Agent

Most importers and exporters work through a registered SARS customs broker (clearing agent). While not legally required, using a clearing agent is practical because:

• They are registered and bonded with SARS Customs
• They manage the SAD500 submissions on your behalf
• They stay current with tariff changes, permit requirements, and port procedures

Freight forwarders (Bidvest Panalpina, DSV, Röhlig-Grindrod, Freight Connections) often provide customs clearing as part of their logistics offering.

Common Mistakes to Avoid

Mistake	Consequence
Incorrect HS Code	Wrong duty rate; potential penalty for under-declaration
Importing without prior registration	Goods detained at port; storage costs accumulate
Missing ITAC permit	Goods seized; criminal referral possible
Undervaluing goods on invoice	SARS may apply customs valuation rules; penalties
Not declaring goods truthfully	Smuggling offence; criminal prosecution

Related Guidance

• Blog hub
• SARS Import Duty Calculator

Official References

• SARS Customs - www.sars.gov.za/customs
• ITAC - www.itac.org.za
• Customs and Excise Act 91 of 1964 (and new Customs Control Act 31 of 2014)

Last Reviewed

Last reviewed: 2026-03-03. SARS procedures and ITAC permit lists change. Verify current requirements with SARS and ITAC before importing or exporting.