What’s New?
- 10 September 2026 – The Prohibited and Restricted Imports and Exports list was updated.
Please note that the National Department of Health requires human remains to be included on the P&R list for import, export, and transit purposes.
The following requirements should be noted:
- A valid Human Remains Import, Export, or Transit Permit issued by the National Department of Health is required for every consignment of human remains. Any accompanying health documentation required by DOH (ID or Passport of the deceased, and next of kin, death certificate, BI1663, burial, removal, cremation documentation, infectious or non-infectious certificate, embalming certificate, Certificate of Competency, Letter from the Embassy, and A formal application letter to the DG of Health for the Permits, and any other documentation where applicable)
- All human remains must be detained for Port Health (Border Management Authority) and should be inspected upon arrival, departure, or transit to ensure compliance with the conditions stipulated in the permit.
- Clearance will only be granted once compliance with all permit conditions and applicable health requirements has been verified.
- 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.
Quick Tools
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.
