What’s New?
- 26 February 2025 – Prohibited and Restricted Imports and Exports list
Prohibited and Restricted Imports and Exports list
Tariff headings 8422.90 and 8471.49.90 do not require a Letter of Authority for NRCS.
23 January 2025 – 13th deferment payment at the end of the 2024/2025 financial year
This is a reminder to all Customs clients who are deferment account holders to kindly adhere to the 13th deferment payment requirements, which becomes due by end of the financial year, 31 March 2025.
- 23 August 2024 – SMME Traders Connect Newsletter Edition 4
The SMME Traders Connect Newsletter edition 4 is now available. In the October 2023 and March 2024 publications, we focused on SARS Customs administered incentives, particularly the Authorised Economic Operator (AEO) and Customs Deferment. This was to raise awareness about these incentives so that our SMME traders can learn more about them and use the incentives to benefit their businesses and improve their compliance. This publication continues to zoom in on more incentives that the SMME trader community can benefit from.
- 31 May 2024 – Webinars for Traders
SARS regularly hosts webinars for Taxpayers and Traders on a variety of topics to provide clarity and certainty on tax obligations. Here is a previous webinar on SARS Administered Incentives aimed at SMME Traders to increase awareness and views on each individual product.
- 1 September 2023 – What is the Advance Import Payment Notification?
The Advance Import Payment (AIP) Notification aims to combat illicit financial flows and customs valuation fraud associated with the misuse of advance foreign exchange payments in respect of goods that are to be imported. With effect from the 03 December 2021, Importers are obliged to notify SARS via eFiling of their intention to apply to an authorised dealer for an advance foreign exchange payment in respect of goods to be imported, as well as published Rules under sections 59A and 120 of the Customs and Excise Act 91 of 1964 for Advance foreign exchange payments.Advance import payment notifications make it easy for taxpayers and traders to comply with their tax obligations, as well as assist SARS to detect and make non-compliance hard and costly for those who do not.
This process ensures that traders notify SARS of their intention to apply to an authorised dealer for an advance foreign exchange payment for imported goods. This prevents underpayment of customs duties and taxes, valuation fraud, and illicit financial flows related to the importation or non-importation of goods following advance foreign exchange payments. See the Advance Import Payments webpage here for more detail.
- 9 February 2022 – Frequently Asked Questions for Traders and Travellers
See our newly published Frequently Asked Questions (FAQs) aimed to assist Traders and Travellers in their day-to-day work.
SMME Traders Connect Newsletter
See the latest and previous SMME Traders and Travellers Connect Newsletters here.
About Us
This page is dedicated to Small Medium and Micro Enterprises (SMME) Traders and Traders. The SMME Traders and Travellers is a Division in SARS that represents the needs and interests of this sub-segment in the Customs and Excise environments. This will be done through:
- Providing Clarity and Certainty to the Traders and Travellers
- Making it easy for Traders and Travellers to comply
- Detecting and deterring Traders and Travellers who do not comply
- Working with and through Stakeholders to improve the tax ecosystem.
The purpose of this page is to share current and upcoming work being done to achieve the above mandates.
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Related documents
As part of providing clarity and certainty to Traders and Travellers in order to make it easy for them to meet their compliance requirements as well as their tax obligations, below leaflets where designed. The leaflets contains essential information for Travellers about what their duty free and flat rate allowances is. It also informs Traders about their Exemptions and the types of duties/levies payable. The leaflets gives Traders and Travellers information about goods that they can bring under controlled circumstances and those that they are not allowed to bring at all.
