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Small Businesses – Traders and Travellers

What’s New?

The South African Revenue Service (SARS) will be conducting a survey to assess the effectiveness of the current Customs and Excise legislation, policies and incentives for Traders who are classified as Small, Micro and Medium Enterprises (SMMEs) in South Africa.  SARS has established a new SMME Traders and Travellers unit, which has a primary responsibility of making it easy for SMME’s, traders and travellers to comply with their tax obligations. To achieve this, we have to first understand the challenges faced by SMMEs traders in order to gain insights that will contribute to and influence legislation changes that will address the challenges that you experience with the current Customs and Excise legislation, policies, and tax incentives.

Be on the lookout  for further details as this online survey will commence during November 2021!


This page is dedicated to Small Medium and Macro 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.


For the latest webinar invitation and a list of all past webinars, see the Taxpayer and Trader Education webpage

Frequently Asked Questions

Coming soon.

Outreach campaigns

Coming soon.

Useful 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.

Need help?

Email our team on SMMETraders&[email protected]

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