How do I find out what the duties are on a commodity that I would like to import?

All the duties applicable are listed in the Tariff Book. All the Schedules to this Book can be found by following this path: / Legal and Policy / Schedules to the Customs and Excise Act (Tariff Book)

You can use the Index to determine in what Section and Chapter of Schedule 1 Part 1 the relevant commodity is classified in.

This Schedule will provide you with the tariff heading for the relevant product which is the code that is used throughout the rest of the schedules. It will also indicate whether any Ordinary Customs duty is payable and if so at what rate as well as the preferencial rate if the goods are imported within one of the Trade Agreements.

Using the tariff heading determined in Schedule 1 Part 1 always check Schedules 1 Part 2A to Schedules 2 Part 1, to determine whether any other duties are payable as it is possible for a commodity to attract more than one type of duty.

Section 51(a) of the Customs and Excise Act no. 91 of 1964, as amended, stipulates that:
* goods produced or manufactured in or imported into the Republic shall be admitted into that territory free of duty or at a specialised rate of duty; and
* goods produced or manufactured in or imported into that territory shall be admitted into the Republic free of duty or at a special rate of duty.

Thus goods that are produced or manufactured in Botswana, Lesotho, Nambia or Swaziland pay no duty when imported into the Republic for home consumption.

Unless a commodity is listed in the Value-Added Tax Act. No. 89 of 1991 as being exempt, VAT is also payable on all imported goods.


Last Updated: 04/03/2013 11:29 AM     print this page
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