Hand-written Clearing instructions are accepted. Commercial invoices must be typed/computer generated.

All private individuals without an Importer / Exporter code are now allowed to :

• o Import or export any number of consignments up to an annual total combined threshold of R150 000
• o No individual shipment limitations apply provided total annual threshold is not exceeded
• o May be cleared using the 707070 importers code

Yes, the limitation applies to both imports and exports combined, maximum declared value under ZAR 50 000 per shipment.

All items that are cleared through Customs are determined by a tariff heading (classification of the item). Once this has been done the rate of duty applicable for the item will apply. This is usually a percentage of the Customs value.

VAT is presently levied at the standard rate of 15%. To calculate VAT on imported goods, the Added Tax Value (ATV) needs to be determined first. This is done as follows :

• o (Customs Rand Value (On date of exchange) + 10% thereof + (any non-rebated duties levied on the goods) = [ATV] x 15% ( VAT payable )
• o The 10% mark-up on the customs value in this calculation is applicable when goods are imported from a country outside the Customs Union. For goods from any of the BLNS countries (Botswana, Lesotho, Namibia, or Swaziland), the 10% will not be added to the calculation.

Once payment has been allocated, clearance begins with the submission of the accepted draft clearance to Customs. Response time from SARS remains variable and could take anything between 2 hours to 5 working days, this lead time can also be affected by the nature of unprecedented queries and/audits.

Depending on value and the type of goods imported you may expect the following with all EXPRESS/COURIER high value clearances:

• Customs clearance fee of R295.00
• 7.00% agency fee
  Any regulatory
• charges, if applicable

All private individuals without an importer/exporter code are now allowed to:

1. Import or export any number of consignments up to an annual total combined threshold of R150 000
2. No individual shipment limitations apply provided total annual threshold is not exceeded

• Typed Commercial Invoice containing the following information:* Serial Number or Part Number of the item contained* If there is no serial or part number then a full resolution colour photograph (This is to prove that it is the same item being returned to South Africa)
• It needs to have an Exporters Code
• Clients can expect an increased transit time as customs will inspect the shipment prior to departure
• Please note the shipment must be returned within 6 months, if not the time will have elapsed, and the customer will be required to pay tax and duties on re-importation
• Expect a transit delay of 24-48 hour due to a customs inspection.

• The total value of the gift cannot exceed R1400.00 (or approximately USD90.00, rate of exchange dependent). If the shipment value is above R1400 duties and taxes will be payable for the entire value of the items, not just the amount over R1400.
• The importation of gifts cannot exceed 2 parcels per calendar year per person. In other words, a person cannot import gift more than twice in a year where the value does not exceed R1400.00.

• It is mandatory for importers and exporters to provide their clearing agents with clearance instructions for EVERY formal clearance in terms of the Customs and Excise Act, 1964.
• You can request a copy of each template from your Service Desk Executive

• Commercial invoice: Note ZA Customs do not accept proforma invoices – whether you use a commercial or proforma invoice has no bearing or impact on the duty liability. Nor is it accepted practice to allow the wording of “no customs value”
• The commercial invoice is used specifically for Customs procedures and contains essential information regarding the:

1. exporter,
2. importer,
3. the goods/commodities being supplied and
4. the value to be used for Customs valuation purposes.

A permanent export is an item or commodity that is sent out of South Africa with no intent to return to South Africa.

1. A temporary export is a shipment or commodity that is sent out of ZA for a temporary period with the intent of the shipment being returned to ZA within the prescribed period. Examples would include surveillance equipment, testing equipment, exhibition, or trade shows or for a company completing a project outside of ZA. There is a time limit on the temporary export of 6 months. It is important to note that there will be increased 1–2-day transit delay due to the mandatory customs inspection.
2. All temporary exports must be registered with SARS on a DA65 form prior to export (no post export clearance is allowed for temporary exports) Also must have clear serial numbers or marking or where there are no markings or serial number then photographs (for example for fashion garments being sent for a fashion show) as the export is done under customs supervision.
   
   
3. Customs inspects the shipment and stamps the DA65 and upon return the inspection is done against this DA65 to verify the same shipment is being returned. This is to ensure that the customer does not pay import duties and tax. The customer is liable to pay customs charges on the cost of repairs.
   
   
4. Expect a transit delay of 24-48 hour due to a customs inspection.

The difference between temporary export and Return & Repair (R&R) is that the temporary is the same equipment returning to ZA the Repair & Return is the broken item needing repair. It is important to remember that both return to ZA.

It is the PRIME SPACE Fee for the use of several supplier’s bond facility with Customs. The Receiver can pay Customs through PRIME SPACE instead of arranging their own clearance, bonds, cash, or credit line directly with SARS. The service enables a faster clearance of imported goods requiring formal custom clearance.

Every country has limitations for imported goods that are used for personal use. This is to avoid misuse, and to distinguish imports for personal and commercial use.

Although you ordered and purchased the goods online, the goods are still subject to an import procedure to clear the shipment through customs. Clearance depends on:

• The country of origin
• The value including transport charges
• The quantity of goods

Each country has its own customs laws and the duties for different types of goods and values are set locally. PRIME SPACE, like any other international transportation company, must adhere to local customs legislation and so PRIME SPACE pays duties on the receiver’s behalf to clear shipments on arrival.

• All import clearances require a clearing instruction / Power of Attorney from the importer of record to allow Prime Space’s suppliers to legally process their customs entry with customs on the consignee’s behalf.
  
  
• DDP clearances will eliminate further requests and or delays with the consignee, for all customs related fees, penalties and or storage charges during customs clearance.

• Unfortunately, when the consignee appoints their own clearing agent/broker to manage their import clearance, all customs related fees are the consignee’s brokers responsibility. These customs charges will be invoiced directly between the consignee’s broker and consignee.
  
  
• DDP surcharge will still be applied and payable in these cases, for the special handling and admin occurred with this service.

1. Several factors would determine whether exports require pre-inspection in Africa, please consult the various inspection agencies (Prime Space can provide agencies details) with the following information for further confirmation:

• Commodity / product HS Code(s)
• Commercial invoice value
• Destination country