The short version
- Duty is an ad valorem percentage of the customs value, which starts from the FOB price, not the CIF price. The rate comes from your HS code: from free (smartphones, laptops) to 20% (electric irons) and 45% (cotton T-shirts).
- Import VAT is 15% of the added tax value: customs value, plus 10% of it, plus the duty. A zero duty rate does not remove VAT.
- You need a SARS customs client number through the RLA system on eFiling. Used goods need an ITAC permit, and electrical and electronic goods need an NRCS Letter of Authority before you order.
- Sea transit from China is about 22 to 35 days, but in the week of October 14 to 20, 2026 Durban vessels waited about 7 days on average.
What do you pay when goods arrive?
| Charge | Rate and base | Status in October 2026 |
|---|---|---|
| Customs duty | An ad valorem percentage of the customs value, set by the HS code in Schedule 1 Part 1 of the tariff. South Africa applies the Southern African Customs Union (SACU) common external tariff, and China has no preferential column, so the "General" rate applies. Examples in the tariff dated October 16, 2026: cotton T-shirts (6109.10) 45%, footwear (6403.99) 30%, electric irons (8516.40) 20%, toasters (8516.72) 20%, smartphones (8517.13) and laptops (8471.30) free. | Applies. Check your exact tariff line, because rates differ within the same product family. |
| Customs value | The price paid or payable, built up from the free on board (FOB) value at the point of export (SARS valuation page, Customs and Excise Act section 66(1)). International freight and insurance are not part of it when they are separately shown and can be proved. If they are buried in the supplier's price, the whole invoice amount can be treated as dutiable. | Applies. Ask your supplier for an itemised FOB quote. See Incoterms explained. |
| Anti-dumping and countervailing duties | Charged on goods found to be dumped or subsidised, as a percentage of value or a fixed amount per unit, on top of ordinary duty. | Applies to listed goods only. Ask your clearing agent whether your HS code is covered. |
| Import VAT | 15% of the added tax value (ATV): customs value, plus 10% of the customs value, plus any non-rebated duty. The 10% uplift is not paid separately: it only enlarges the VAT base. It does not apply to qualifying goods that originate in Botswana, Lesotho, Namibia or Eswatini. | 15% since April 1, 2018. Not reduced when the duty rate is zero. |
| Agent, port and storage fees | Clearing agent fee, terminal handling, storage and local transport. | Extra, and not in the example below. |
SACU is a customs union of South Africa, Botswana, Lesotho, Eswatini and Namibia with one common external tariff, so goods cleared at a South African port enter the whole union. Not sure which line your goods fall under? See what is an HS code.
Worked example: US$3,200 of cotton T-shirts
This is an illustration, not a quote. We assume cotton T-shirts (HS 6109.10) at the 45% General rate, US$3,200 FOB with freight and insurance shown separately on the invoice, and R16.4749 per US$, the rand rate on October 16, 2026 from the US Federal Reserve H.10 release. SARS applies its own published customs exchange rate on the day, so your actual figures will differ a little.
| Item | How it is worked out | US$ | Rand |
|---|---|---|---|
| Customs value | FOB goods, freight and insurance excluded | 3,200 | R52,720 |
| Duty | 45% of customs value | R23,724 | |
| 10% uplift | 10% of customs value | R5,272 | |
| ATV | R52,720 + R5,272 + R23,724 | R81,716 | |
| Import VAT | 15% of R81,716 (R12,257.40, rounded) | R12,257 | |
| Total duty and VAT | R23,724 + R12,257 | R35,981 |
The total of R35,981 is about 68.2% of the R52,720 customs value, so the goods plus duty and VAT come to R88,701 before freight, insurance and local fees. Duty rates move the answer a lot: on a 20% line such as electric irons, the same R52,720 value gives duty of R10,544, ATV of R68,536 (R52,720 + R5,272 + R10,544), VAT of R10,280 and a total of R20,824, about 39.5%. Whether import VAT can be claimed back depends on your own VAT registration, so ask your accountant.
What changed for small parcels and courier imports?
Until 2024, consignments valued under R500 paid a flat 20% in place of normal duty, with no VAT (SARS media release, August 8, 2024). SARS said it had heard concerns that e-commerce imports, especially clothing, were not paying duty or VAT in full, which disadvantaged other traders, and announced two steps: VAT on top of the flat rate by September 1, 2024, and replacement of the flat rate by the World Customs Organization's four-category low-value framework by November 1, 2024.
MyBroadband reports that the new system took effect at the start of February 2025, later than first planned. Category 1 is documents with no commercial value, category 2 is low-value consignments below a de minimis threshold, category 3 is dutiable low-value goods above that threshold but below the full declaration value, and category 4 is high-value consignments, including restricted goods. Duty is up to 20% in category 2, up to 30% in category 3 and up to 45% in category 4, with 15% VAT in all four. Lower categories keep simplified clearance. The same report notes that SARS had not published the threshold values, and we could not find them on the SARS site in October 2026, so ask your courier or agent what applies to your parcel. SARS also said that from April 1, 2025 customs declarations without invoice data are more likely to be selected for inspection or audit.
For Temu, Shein and similar platforms, ITWeb reports about 19 million cross-border orders in 2025, roughly 18.6% of South African e-commerce transactions, and says both platforms are shifting toward local warehousing and local merchants. For a trader buying stock, the practical point is simple: do not plan a business around the old R500 flat rate. Commercial shipments by container or air freight are cleared on a full declaration with the tariff rate for each line.
Step by step: from registration to release
- Register as an importer. Capture a client application on the RLA system through SARS eFiling, link your organisation and individual profiles, and assign RLA user rights. Registration is free and, per SARS, valid indefinitely. Request your customs client number through the "Request my Customs Code" tool on SARS Online Query System, or apply in person at a Customs branch. A clearing agent cannot represent a foreign entity.
- Classify the goods. Find the HS code and tariff line, then check whether it is on the ITAC controlled list or needs an NRCS Letter of Authority.
- Get permits first. Obtain any ITAC permit or NRCS approval before you place the order.
- Pay the supplier through your bank. Give the bank the commercial invoice and, for an advance payment of R100,000 or more, a SARS Advance Payment Notification (APN). See the payment section below.
- Ship and appoint a clearing agent. The declaration is made on the SAD 500 with the invoice, bill of lading, certificate of origin where relevant, and permits.
- Pay duty and VAT, then collect. Loose or break-bulk sea cargo must be entered within 14 days of landing, and goods in a container depot within 28 days, or they may be removed to a State Warehouse.
Which permits do ITAC, NRCS and SABS cover?
ITAC import permits. The International Trade Administration Commission (ITAC) controls imports of all used goods, second-hand goods, waste and scrap, with minor exceptions, and most new goods are exempt. The Department of Trade, Industry and Competition publishes an annual Import Control Programme listing controlled goods, and the US Commercial Service describes the result as a de facto ban on most used goods. ITAC says permits are free and take about 5 days on average. Fish, petroleum products and firearms also need import permits, and certain food and agricultural goods need permits from other departments.
NRCS Letters of Authority (LOA). The National Regulator for Compulsory Specifications (NRCS) regulates, among others, household appliances, power tools, ICT and audiovisual equipment, lighting and plugs, adaptors and switches. Each model or family in scope needs an LOA before it can enter the market. Applications are made online by a legal entity existing in South Africa, are processed within 120 calendar days, and an LOA is valid for three years. Test reports must come from an accredited laboratory in an internationally recognised scheme and be no more than 36 months old. Products covered by both safety and energy-efficiency rules need two LOAs. Ask your Chinese factory for its test reports before you pay a deposit.
SABS and SANS. South African National Standards (SANS) are the national technical standards, and the SABS is a testing and certification body that can certify products to them. For regulated goods the legal gate is the NRCS, which accepts SANS or IEC-equivalent test evidence. A SABS mark can still matter to buyers and tenders. Counterfeit and trademark-infringing goods are prohibited and can be detained under section 113A of the Customs and Excise Act. For more on checking factories, see how to verify a Chinese supplier before paying.
Paying your Chinese supplier under exchange control
- Payments go through an Authorised Dealer (your bank). For a normal import payment the bank asks for the overseas supplier's commercial invoice together with SARS customs clearance documents showing the goods arrived.
- Advance payments against an invoice are allowed for permissible imports, excluding capital goods. Since December 1, 2023, banks must record and validate a SARS Advance Payment Notification (APN) for advance payments of R100,000 or more. The APN is made on SARS eFiling, and the importer must be registered with SARS as an eFiling user and as an importer. Above R50,000, show the customs clearance documents to your bank once the goods clear.
- The single discretionary allowance (SDA) is R1 million per calendar year for South African residents aged 18 or over, for any legitimate purpose. A resident importer paying under this dispensation must hold a valid customs client number. Card payments for imports are limited to R50,000 per transaction. Ask your bank which route fits your payment.
- Every cross-border transaction is reported by the bank to the Financial Surveillance Department on the FinSurv Reporting System,. Keep your documents for at least five years.
- Pay the exact company named on the invoice. See how to pay Chinese suppliers, Wise or PayPal for supplier payments and paying a Chinese supplier from Africa. Exchange control rules change, so confirm the current treatment with your bank.
Shipping times and ports: Durban, Cape Town and Ngqura
| Item | Figure |
|---|---|
| Shanghai, Ningbo or Shenzhen to Durban or Cape Town (sea, port to port) | 22 to 35 days, weekly sailings (DP World; some services transship) |
| Durban, week of October 14 to 20, 2026 | Average vessel wait about 7.3 days. Pier 1 delays of 6 to 11 days (isolated reports up to 14) and Durban Gateway Terminal 10 to 16 days (some vessels up to 25). Some carriers are skipping Durban. |
| Cape Town, same week | Average wait about 1 day (0 to 2 days at the container terminal) |
| Ngqura (container terminal), same week | Delays of 2 to 3 days from reduced productivity. Port Elizabeth was close to 0 days. |
Durban handles about 46% of South Africa's port traffic through Durban Gateway Terminal, which began operating in January 2026 under a 25-year concession. The Sunday Times reports that a switch to new terminal software in August 2026 failed, causing delays, truck queues and a parallel manual system, and that short-term measures included a waiver on terminal storage charges (as of October 10, 2026). The terminal operator says operations have stabilised and are improving. Cargo rerouted from Durban may raise yard density at Port Elizabeth. Ask your forwarder which port your carrier is calling at, and plan clearing time on top of sailing time. See shipping from China to Africa, shipping from China and what is a freight forwarder. For buying, supplier checks and fairs, see buying in Yiwu and Guangzhou from Africa.
Selling to China: zero tariffs for South African exporters
South Africa is covered by China's zero-tariff preference scheme, which SARS lists on its website. South African goods exported to China qualify if they meet the origin requirements, between May 1, 2026 and April 30, 2028. Eligibility depends on the date goods clear Chinese customs, on or after 00:00 Beijing time on May 1, 2026, not the shipment date. Some tariff lines are subject to tariff-rate quotas. Exporters apply for a certificate of origin on form SC-RO-02-A02 at an authorised Customs branch, enter its details on the SAD 500, and keep records for five years. Read the full rules in exporting to China at zero tariff from Africa.
Frequently asked questions
How much duty and VAT will I pay on goods from China to South Africa?
Duty is an ad valorem percentage of the customs value, which starts from the FOB price, and the rate depends on the HS code: cotton T-shirts are 45%, electric irons 20% and smartphones and laptops are free. Import VAT of 15% is then charged on the customs value plus 10% of it plus the duty. In our worked example, duty and VAT came to about 68% of the FOB value for T-shirts.
Is South African customs duty charged on CIF or FOB?
On the FOB value. SARS builds the customs value from the price paid at the point of export, so international freight and insurance are left out when they are shown and proven separately on the invoice. If they are buried in the supplier's price, the whole invoice amount can be treated as dutiable, so ask for an itemised quote.
Do I need to register with SARS to import?
Yes. Importers register through the Registration, Licensing and Accreditation (RLA) system on SARS eFiling and receive a customs client number. Registration is free and, per SARS, valid indefinitely. Banks also ask for the customs client number when you pay a foreign supplier.
What happened to the R500 flat 20% rate for small parcels?
SARS announced in August 2024 that the 20% flat rate for consignments under R500, which carried no VAT, would be replaced by the World Customs Organization's four low-value categories, with VAT on every category. MyBroadband reports the new system took effect in early February 2025 with duty of up to 20, 30 and 45% by category. We could not find SARS-published thresholds, so check with your courier or clearing agent.
Do I need an ITAC permit or an NRCS letter of authority?
ITAC permits are needed for used and second-hand goods, waste and scrap and other controlled lines, while most new goods are exempt. Electrical and electronic products such as appliances, power tools, lighting and plugs need an NRCS Letter of Authority before they can be imported or sold, and the NRCS says applications are processed within 120 calendar days.
Is South Africa on China's zero-tariff list?
Yes. SARS states that South African goods exported to China qualify for zero-tariff treatment if they meet the origin rules, from May 1, 2026 to April 30, 2028, with some tariff lines subject to quotas. See our guide on exporting to China at zero tariff.
You can also send us your request: we reach out to Chinese factories in Mandarin for you, and requesting a quote is free. Request a factory quote. To contact suppliers yourself, use our supplier message templates.
Rates checked October 21, 2026 against the sources cited. Tariff rates, exchange control rules and port conditions change often, and the low-value parcel thresholds are not published in the sources we found. The worked example is an illustration, not a quote. General information, not legal, tax or customs advice: confirm with a licensed clearing agent before you ship. SuanSupply is not affiliated with any agency named.