Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
South Africa considers the following items to be document shipments:
- Bids and proposals
- Cash letters and cheques
- Drawings
- Driver's licences
- Newsletters (intercompany)
- Price lists
- Seismic data
- Specifications sheets
- Visa applications
NOTE:
Printed matter imported by airlines for their internal use -
passenger tickets, time-tables, reports - are exempt from
duties.
The following items will only be considered documents if they abide by
the restriction shown.
| Item | Restriction |
|---|
| Event tickets for stage performances, football (soccer)
matches, or concerts | Cannot be tickets sent to the organiser of the event or ticket
sales offices |
| Examination papers | No more than 15 kg |
| Forms | Must be blank |
| Intercompany mail | Must be for non-commercial purposes, i.e. no monetary
exchange |
| Traveller's Cheques | Must be personalised |
Gift shipments can be sent to South Africa from Canada duty-free,
providing the shipment's value is R1,400 or less (about $105 CAD).
The rules governing duty-free gift shipments are as follows:
- A gift is from an individual in Canada to an individual in South
Africa
- The gift is unsolicited by the receiver
- A South African can receive only 2 gift shipments per calendar year
- Gifts cannot be alcoholic beverages, tobacco products, or
perfume
- If the value of the shipment is greater than R1,400 (about $105
CAD), duty will be charged on the entire amount, even if
there are 2 or more gifts in the parcel
Shipments from Individual-to-Individual
An individual in Canada may send a gift shipment to an individual in
South Africa duty-free up to the value of R1,400 (about $105 CAD).
The gift must be unsolicited and there may only be 2 duty-free
shipments per calendar year.
Shipments from Business-to-Business
There are no gift exemptions for gifts to a business in South Africa
from a business in Canada
Shipments from Business-to-Individual
A business in Canada cannot send a gift duty-free to an individual in
South Africa.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Olive Schreiner
9 Cross St.
Cradock
5880
South Africa
Phone: +27 48 881 5251 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If there are multiple gifts in a shipment to more than 1 person,
and the value of the shipment is greater than R1,400 (about $105
CAD), duty must be made on the entire value of the parcel. The
exemption cannot be split amongst the recipients of the gifts.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Olive Schreiner
9 Cross St.
Cradock
5880
South Africa
Phone: +27 48 881 5251 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_PT
https://www.sars.gov.za/ClientSegments/Customs-Excise/Pages/Sending-and-receiving-goods-in-the-post.aspx
Personal effects may be shipped to South Africa from Canada duty and
tax free, but this does not apply to alcoholic beverages and
tobacco products.
Items considered personal effects include:
- Household furniture and small, portable household items
- Sporting and recreational equipment
- Equipment and tools required by a tradesman or professional as part
of their work (does not include industrial, agricultural,
and commercial items)
The duty and tax exemption is allowed if:
- The individual (Canadian or South African) have been outside of
South Africa for 6 or more months
- The goods are imported for the use of the individual and/or his/her
family
- The items are not to be sold or given away for a minimum of 6 months
after entry to South Africa
Moving Temporarily
If you are moving temporarily to South Africa from Canada - students
and contract workers, you may import your personal effects exempt
from duty and VAT. (A refundable deposit may be required to cover all
or a portion of the VAT.)
The rules governing moving temporarily to South Africa are:
- The goods are either returned to Canada when the work or study term
finishes or are sold
- The effects are not lent out, sold, or parted with within 6
months of entering the country
NOTE:
The exemption does not apply to people who own holiday homes
and reside temporarily in South Africa as a regular occurrence
Moving Permanently
If you are a South African resident or an immigrant moving to South
Africa permanently, you may import your personal effects exempt
from duty and VAT
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Write clearly 'Personal Effects' on the commercial invoice(see sample)
- A detailed description of each item is provided
- Complete form IE 463 (Application to import goods for personal use)
- Complete form DA 304 for South African nationals moving permanently
to South Africa (Form DA 304)
- Complete customs declaration form SAD 500 (Form SAD 500)
Sources:
https://www.sars.gov.za/AllDocs/LegalDoclib/SCEA1964/LAPD-LPrim-Tariff-2012-17%20-%20Schedule%20No%204.pdf
https://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-Gen-G01%20-%20Taxation%20in%20South%20Africa.pdf
https://www.gov.za/services/import/individual-or-personal-goods
https://www.sars.gov.za/FAQs/Pages/640.aspx
Application to import goods for personal use, IE 463
Form DA 304
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Olive Schreiner
9 Cross St.
Cradock
5880
South Africa
Phone: +27 48 881 5251 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples may enter South Africa from Canada for the purpose of
soliciting orders Samples shipped are to follow the rules* below:
- Only one sample of a range, type, or colour of products will
be allowed
- The sample is a representative of a specific group of products
- The goods are sent free of charge to potential customers for
demonstration or inspection purposes only
*The Commissioner of the South African Revenue Services may allow
exceptions to these rules.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
- Complete form SAD 500
Sources:
https://www.sars.gov.za/AllDocs/LegalDoclib/SCEA1964/LAPD-LPrim-Tariff-2012-17%20-%20Schedule%20No%204.pdf
https://www.sars.gov.za/AllDocs/OpsDocs/SARSForms/SAD%20500%20Customs%20Declaration%20Form%20-%20External%20Form.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Olive Schreiner
9 Cross St.
Cradock
5880
South Africa
Phone: +27 48 881 5251 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment repaired in Canada and returning to South Africa will be
exempt of duty charges.
Items Under Warranty
Equipment under warranty sent to South Africa for repairs will be
exempt from GST when it returns to Canada.
Items No Longer Under Warranty
If an item is sent to South Africa for repairs and is no longer under
warranty, GST will be charged. GST will be applied to the value of
the repair work plus any parts added for the repair, and on any
duties charged.
Sending Product for Repair to South Africa
There is no information available at this time regarding duty and tax
charges for equipment sent to South Africa for repairs
Returning Repaired Product to South Africa
Equipment that was repaired in Canada and is being returned to South
Africa will be exempt of duty charges. This includes situations in
which a part is replaced under warranty.
The conditions that apply to this shipment are:
- Ownership of the equipment is unchanged
- The equipment's overall character has not been changed
- It is clear that the equipment is being re-imported
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to South Africa or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.sars.gov.za/AllDocs/LegalDoclib/SCEA1964/LAPD-LPrim-Tariff-2012-17%20-%20Schedule%20No%204.pdf
https://www.trade.gov/knowledge-product/south-africa-temporary-entry
https://laws-lois.justice.gc.ca/eng/regulations/sor-91-31/page-1.html#h-934277
https://www.sars.gov.za/AllDocs/LegalDoclib/SCEA1964/LAPD-LPrim-Tariff-2012-17%20-%20Schedule%20No%204.pdf
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Olive Schreiner
9 Cross St.
Cradock
5880
South Africa
Phone: +27 48 881 5251 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The temporary importation of goods to South Africa may occur for a
period of up to 6 months and are exempt from duty and tax charges.
NOTE:
Expensive items may require a refundable cash deposit to cover
the potential duty and tax charges.
Typical temporary imports include:
- Professional equipment such as instruments and tools
- Commercial samples
- Items to be displayed at exhibitions and international fairs
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Ukraine, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown below.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 6 months in South Africa
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.atacarnet.com/what-carnet?gclid=CJyU7PTe-a0CFYPc4AodDX3Ssw
https://www.brandsouthafrica.com/tourism-south-africa/travel/advice/south-africa-travellers-customs-guide#prohibited
http://www.chamber.ca/carnet/
https://www.trade.gov/knowledge-product/south-africa-temporary-entry
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Olive Schreiner
9 Cross St.
Cradock
5880
South Africa
Phone: +27 48 881 5251 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Occasional Shipper
If you ship sold goods occasionally to South Africa, for example
eBay items, there is nothing special you need to do other than
complete a commercial invoice.
The shipment will incur duties and VAT.
Regular shipper
If you regularly ship sold goods to South Africa, we recommend you
use the services of a registered South African customs broker.
Sources:
https://www.sars.gov.za/FAQs/Pages/2442.aspx
https://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-Gen-G02%20-%20Guide%20for%20Tax%20Rates%20Duties%20Levies.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Olive Schreiner
9 Cross St.
Cradock
5880
South Africa
Phone: +27 48 881 5251 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
