SARS Customs & Excise Duties 2026 — Import Duty, Fuel Levies & Traveller Allowances

Reviewed & Verified

Written by the Independent Editorial Team · Reviewed & Verified by Solly Maanaso, CA(SA)

South Africa's customs and excise system, administered by SARS under the Customs and Excise Act 91 of 1964, covers import duties on goods entering South Africa, excise duties on locally manufactured goods, and a range of levies including the fuel levy. Budget 2026 increased excise duties on alcohol, tobacco, and fuel. This guide covers each area in plain language.

Importers & Business

Clearing goods, calculating import duty, registering as importer

Jump to importer guide →

Travellers

What you can bring in duty-free, what to declare

Jump to traveller rules →

Manufacturers

Excise obligations on locally made goods

Jump to excise guide →

Budget 2026 update (25 February 2026): Excise duties on alcohol and tobacco increased 3.4% from Budget Day. Fuel levy increased. Carbon fuel levy: petrol 19c/litre, diesel 23c/litre. RAF levy: 25c/litre for both fuels (+7c). Note: The government applied temporary fuel levy relief (April–June 2026); the full fuel levy rates return from 1 July 2026 (petrol R4.10/litre, diesel R3.93/litre).

From 1 June 2026: All foreign-registered vehicles must be declared via the SARS Traveller Management System (TMS) before entering or leaving South Africa.

JUMP TO: What are customs duties? How import duty is calculated Importer registration Traveller allowances Excise duties Fuel levy China zero-tariff (new) FAQ

What are customs and excise duties?

Customs duties are taxes levied on goods imported into South Africa. They apply at the point of entry and are calculated on the value, classification, and origin of the goods.

Excise duties are taxes levied on certain goods manufactured within South Africa — as well as their imported equivalents, to ensure equal treatment. They apply primarily to high-volume consumable goods (fuel, alcohol, tobacco) and selected luxury or non-essential goods.

Both are administered by SARS under the Customs and Excise Act 91 of 1964.

Together they generate approximately 10% of total SARS revenue — making them a significant component of South Africa's tax base.

What's included under SARS customs and excise:

Import duties (customs)
Export duties (limited categories)
Excise duties (alcohol, tobacco, fuel, luxury goods)
The General Fuel Levy and Carbon Fuel Levy
Road Accident Fund (RAF) levy
Health Promotion Levy (sugary beverages)
Ad valorem excise duties (luxury/non-essential goods)

Import duties — how they work

How import duty is determined

Three factors determine the import duty rate on any specific good:

Tariff classification (HS code) — Every good imported into South Africa is classified under the Harmonised System (HS) of tariff headings. The HS code determines which Schedule 1 Part 1 entry applies.
Customs value (transaction value) — Generally the price actually paid for the goods (the transaction value method), plus certain additions (insurance, freight).
Country of origin — South Africa has preferential trade arrangements with several countries and regions (SACU, SADC, EU via TDCA, AfCFTA). Goods from preference partners may attract lower or zero duty rates.

Duties are either:
- Ad valorem — a percentage of the customs value (e.g. 10% of value)
- Specific — a fixed amount per unit, weight, or volume (e.g. cents per kg)
Some goods attract a combination of both.

How to calculate VAT on imported goods

In addition to customs duty, 15% VAT is payable on imported goods. The VAT is calculated on the "Added Tax Value" (ATV), not just the purchase price.

ATV formula:

Customs Value + 10% of Customs Value + any non-rebated duties = ATV ATV × 15% = VAT payable on imports

The 10% mark-up on the customs value applies when goods are imported from outside the Southern African Customs Union (SACU). Goods imported from within SACU are not subject to this mark-up.

Worked example: Goods imported from China, customs value R10,000, customs duty 15%, no rebate:

Step	Calculation	Amount
Customs value	Invoice price	R10,000
Customs duty (15%)	R10,000 × 15%	R1,500
ATV	(R10,000 + R1,000 mark-up + R1,500 duty)	R12,500
VAT on imports (15%)	R12,500 × 15%	R1,875
Total on importation	Duty + VAT	R3,375

How to clear goods through SARS customs

Commercial imports are cleared via a Customs Declaration (SAD 500) submitted to SARS. The process:

1
Appoint a clearing agent or customs broker (recommended for first-time importers)
2
Classify your goods under the correct HS tariff heading
3
Submit the declaration and supporting documents (commercial invoice, packing list, bill of lading/airway bill, certificate of origin where applicable)
4
Pay any duties and VAT assessed
5
SARS releases the goods for home consumption

Importer / Exporter registration:
All importers and exporters must be registered with SARS. Registration is done via SARS eFiling.

Anti-dumping, countervailing, and safeguard duties:
In addition to standard customs duties, SARS levies anti-dumping duties on goods that are priced below their home-market value in the country of origin (where investigations confirm dumping). Safeguard duties may also apply on certain goods. These are in addition to the Schedule 1 Part 1 duty.

Import duty calculator →

Traveller customs allowances and declarations

When you return to South Africa or arrive as a visitor, SARS customs rules determine what you can bring in duty-free and what must be declared.

Duty-free goods allowance

General goods (new or used):

Traveller type	Duty-free allowance on goods	Conditions
Regular traveller	R5,000 per person	Once per 30-day period; minimum 48 hours outside SA
Arriving from Botswana, Lesotho, Namibia or eSwatini (BLNS)	R25,000 per person	Same 30-day rule
Crew members (ship/aircraft)	R700 only	Consumables excluded

The goods allowance is in addition to personal effects (worn/used items you are travelling with) and consumable goods allowances.

Flat-rate option for goods above R5,000

If your goods exceed the R5,000 duty-free allowance but do not exceed R20,000 in value, you may choose the flat-rate assessment:

Pay full duty less 20% (a 20% discount on the applicable tariff rate)
VAT is exempt under this option

If goods exceed R20,000, you must clear them at the full tariff rate applicable to each item plus VAT at 15%.

Important ceiling: The combined value of ALL goods brought in (personal allowance + flat-rate goods) must not exceed R25,000 in total.

What must you declare?

You must declare to SARS customs on arrival if you are carrying:

Goods that exceed your duty-free allowance
More than R25,000 in cash (or equivalent in foreign currency)
Commercial goods (goods intended for resale or business use)
Controlled goods: firearms, medication (in excess of personal use amounts), plant material, animal products

Failure to declare goods above the allowance is a customs offence and can result in the goods being seized and penalties imposed.

Foreign-registered vehicles From 1 June 2026

From 1 June 2026, all foreign-registered vehicles must be declared on the SARS Traveller Management System (TMS) before entering or leaving South Africa. This is a new SARS requirement that modernises cross-border vehicle declarations.

Excise duties — what manufacturers need to know

Excise duties are levied on specific goods manufactured in South Africa — and on their imported equivalents. The primary categories are alcohol, tobacco, fuel, and luxury/non-essential goods (ad valorem excise).

Alcohol and tobacco excise Budget 2026

Excise duties on alcohol and tobacco increased by 3.4% from Budget Day (25 February 2026), in line with expected inflation.

From the 2027 Budget onwards, excise duty adjustments on alcohol and tobacco (and electronic nicotine/non-nicotine delivery systems — vaping) will take effect on 1 April each year, rather than on Budget Day itself.

Alcohol and tobacco excise rates are set per product category (beer, wine, spirits, cigarettes, cigars, vaping products) in Schedule 1 Part 2A of the Customs and Excise Act. They are updated annually after the Budget Speech. For the specific current rates, see:
→ SARS — Excise Duty Rates

Ad valorem excise (luxury goods)

Ad valorem excise duties apply to selected luxury or non-essential goods manufactured in South Africa, including:

Perfumes and cosmetics	Schedule 1 Part 2B
Electronic equipment (selected categories)	Schedule 1 Part 2B
Other items specified in the Customs Act	Schedule 1 Part 2B

For imported goods in these categories, the importer pays both the standard customs duty (Schedule 1 Part 1) AND the ad valorem excise duty (Schedule 1 Part 2B).

Health Promotion Levy (sugary beverages)

The Health Promotion Levy is an excise-style levy on sugar-sweetened beverages (SSBs). It increased by approximately 3.4% from Budget 2026.

The fuel levy in South Africa (2026)

Every litre of petrol and diesel sold in South Africa carries several government levies. The main components are:

Levy component	Purpose	2026 Budget rate (from 1 July 2026)
General Fuel Levy (GFL)	General government revenue	Petrol: R4.10/litre · Diesel: R3.93/litre
Carbon Fuel Levy	Required under the Carbon Tax Act	Petrol: 19c/litre · Diesel: 23c/litre
Road Accident Fund (RAF) Levy	Funds road accident compensation	25c/litre (both petrol and diesel)

2026 temporary fuel levy relief (important context):

Budget 2026 (25 February 2026) announced increases to the general fuel levy. However, due to a sharp spike in international oil prices from April 2026, the government introduced a temporary fuel levy relief reducing the general fuel levy by up to R3.00/litre on petrol and R3.93/litre on diesel for the April–June 2026 period.

This temporary relief is phasing out:

June 2026: relief reduced to R1.50/litre (petrol) and R1.96/litre (diesel)
From 1 July 2026: full budget rates apply — petrol R4.10/litre; diesel R3.93/litre

Why the fuel levy matters for tax purposes:

The carbon fuel levy is part of South Africa's carbon tax framework and is set by the Carbon Tax Act

Budget 2026 change
Diesel refund scheme — qualifying businesses in farming, forestry, and mining can claim back a portion of the general fuel levy and RAF levy on off-road diesel use. From 1 April 2026, the refund rate increased to 100% of the qualifying leviable amount for on-land users.
Source: BusinessTech citing SARS rebate item 670.04 — April 2026

China zero-tariff preference scheme From 1 June 2026

From 1 June 2026, SARS implemented China's Zero-Tariff Preference Scheme, which allows qualifying goods imported from China to benefit from reduced or zero customs duty rates.

Importers who wish to apply for the preferential rates must meet specific requirements and follow the application process published by SARS.

For the detailed FAQs, steps to apply, and contact details:
→ SARS — China Zero-Tariff Preference Scheme (announced 1 June 2026)

Frequently Asked Questions

Travellers returning to South Africa can bring in new or used goods to the value of R5,000 duty-free (per person), provided the trip was at least 48 hours and it is the first time in the 30-day period. If arriving from Botswana, Lesotho, Namibia or eSwatini, the allowance is R25,000. Crew members are limited to R700. This allowance is in addition to personal effects and consumables.

Import duty is determined by the tariff classification (HS code) of the goods, their customs value (typically the transaction/invoice price), and their country of origin. Duty may be ad valorem (a percentage of value) or specific (cents per unit). In addition to customs duty, 15% VAT is payable on the Added Tax Value (ATV) = (customs value + 10% mark-up + duties) × 15%.

The Budget 2026 announced fuel levy rates, which return from 1 July 2026 after a temporary relief period ends, are: General Fuel Levy — petrol R4.10/litre, diesel R3.93/litre. Carbon Fuel Levy — petrol 19c/litre, diesel 23c/litre. Road Accident Fund (RAF) levy — 25c/litre for both petrol and diesel. A temporary government relief reduced the general fuel levy during April–June 2026; the full rates apply from 1 July 2026.

Excise duties are taxes levied on specific goods manufactured within South Africa — and on their imported equivalents. The main excise categories are alcohol (beer, wine, spirits), tobacco (cigarettes, cigars, vaping products), petroleum products (fuel levy), and certain luxury goods (ad valorem excise on perfumes, cosmetics, electronic goods). Excise duties generate approximately 10% of total SARS revenue.

Excise duties on alcohol and tobacco increased by 3.4% from Budget Day (25 February 2026), in line with expected inflation. The Health Promotion Levy (on sugary beverages) also increased by approximately 3.4%. From the 2027 Budget onwards, excise duty adjustments will take effect on 1 April each year rather than on Budget Day.

Yes. You must declare to SARS customs if you are carrying more than R25,000 in cash or equivalent in foreign currency when entering or leaving South Africa. You must also declare goods above your duty-free allowance, commercial goods, firearms, excess medication, and controlled animal or plant material. Failure to declare is a customs offence.

If your goods exceed R5,000 but do not exceed R20,000, you can pay duty at the flat rate: full tariff duty less 20%, with VAT exempted. If goods exceed R20,000, you pay the full tariff duty at the correct classification rate plus 15% VAT. The combined value of all goods (consumables + duty-free allowance + flat-rate goods) must not exceed R25,000 in total.

From 1 June 2026, all foreign-registered vehicles must be declared on the SARS Traveller Management System (TMS) before entering or leaving South Africa. This is a new requirement — SARS modernised cross-border customs declarations for foreign vehicles with effect from 1 June 2026.

Related guides

Calculators & Tools

Related Taxes

Compliance

Sources and references

All customs and excise information on this page is sourced from, or verified against, the following official and authoritative references:

Customs and Excise Act 91 of 1964 — Primary legislation
SARS — Customs and Excise — sars.gov.za/customs-and-excise/
SARS — Excise — sars.gov.za/customs-and-excise/excise/
SARS — Duties and Taxes for Importers — sars.gov.za/customs-and-excise/duties-and-taxes/duties-and-taxes-for-importers/
SARS — Travellers: Duties and Taxes — sars.gov.za/customs-and-excise/travellers/duties-and-taxes-for-travellers/
SARS — Travellers: Arrival in SA — sars.gov.za/customs-and-excise/travellers/arrival-in-sa/
SARS — Budget 2026 FAQ — sars.gov.za/about/sars-tax-and-customs-system/budget/budget-2026-frequently-asked-questions/

Last reviewed June 2026 by Solly Maanaso, CA(SA). Next review: after Budget Speech February 2027 — verify all excise rates, fuel levy, and traveller allowances.

Calculate import costs →