Customs and Excise

SARS’s Customs division plays an integral role in facilitating the movement of goods and people entering or exiting the borders of the Republic. See the Customs Branch contact details or if you need to escalate beyond branch offices, please email [email protected].

The Excise division facilitates the levying of duties on certain locally manufactured goods as well as on their imported equivalents.

30 April 2025 – Upcoming Time Release Studies (TRS) at key border posts
The South African Revenue Service (SARS), in collaboration with the Revenue Service Lesotho (RSL), will be conducting Time Release Studies (TRS) at selected border posts during May and June 2025. These studies form part of our ongoing commitment to enhancing the efficiency of cross-border trade and facilitating legitimate movement of goods and persons.
The TRS sessions are planned to take place as follows:
- Maseru Bridge
  - Capacity Building: 05–09 May 2025
  - TRS Execution: 12–16 May 2025
- Ficksburg Border Post
  - Capacity Building (without WCO handholding): 26–30 May 2025
  - TRS Execution: 02–06 June 2025

For more information, see the letter to stakeholders.

20 March 2025 – Intention of the SARS Commissioner to formally withdraw all concessions
The Commissioner of SARS is aware that certain clients and traders are continuing to operate their businesses and, specifically, certain requirements as outlined in the Customs and Excise Act, 1964 (the Act), under the auspices of certain concessions (deviations, agreements, or special allowances) that have been granted in the past by Customs and Excise Offices.
These practices have been reviewed in the past and it is now the intention of the SARS Commissioner to formally withdraw all concessions on which certain clients are relying on.
For more information, see the letter to Trade.
19 March 2025 – Invoice details on customs declarations
Following a period of engagement, development, and testing with industry and technical service providers, SARS requests that trade now include invoice data in all electronic customs declarations submitted to SARS.
As of 1 April 2025, customs declarations not containing invoice data will have an increased probability of being selected for documentary inspection or audit, and of such declarants being requested to upload invoices as supporting documentation.
See the letter to Trade.
23 January 2025 – 13^th deferment payment at the end of the 2024/2025 financial year
This letter serves as 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.
For more information, see the letter to stakeholders.
21 January 2025 – Virtual Invitation to International Customs Day 2025

The Commissioner of the South African Revenue Service, Mr. Edward Kieswetter, will host a commemoration of the 2025 International Customs Day (ICD). SARS will observe ICD under this year’s theme “Commitment to Enhancing Efficiency, Security, and Prosperity as Our Core Focus,” as communicated by the World Customs Organization.

The global community celebrates ICD annually on 26 January in honour of the inaugural session of the Customs Co-operation Council, which took place on that date in 1953.

Please join us on:

Date: Friday, 24 January 2025
Time: 10:00 – 13:00
YouTube Link: https://youtube.com/live/es3yYsuiI8M?feature=share

30 October 2024 – Calculation of national currencies for the trade agreements:
7 October 2024 – Customs: new online self-service features for Registration, Licensing and Accreditation
We have added new features that will make things a lot easier for our Customs traders.
The new SARS Online Query System (SOQS) features will enable you to:
- Upload/submit Registration, Licensing and Accreditation-related supporting documentation
- View and download Registration, Licensing and Accreditation certificates and letters; and
- Choose to receive them via email.
The following guides were updated to describe the new process:
- SC-CF-60 – Customs and Excise SOQS – External Guide
- SC-CF-42 – Customs Trader Portal – External Guide
For a complete list of all SOQS features, see Use our Digital Channels webpage.

3 June 2024 – Air Passenger Manifest can now be submitted on the SARS Online Query System (SOQS)

You can now submit your Air Passenger manifest on the SARS Online Query System(SOQS):

- The Travel Manifest Submissions function enables you to submit manifest directly through the SARS Online Query System (SOQS)
18 May 2023 – Clarity on the extension of the Diesel Refund to manufacturers of foodstuffs
In the 2023 budget speech, the Minister of Finance announced the following tax relief measures in an effort to address the current load-shedding problem the country is facing:
“Government implemented the diesel refund system in 2000, to provide full or partial relief for the general fuel levy and the RAF levy to primary sectors. The refund system is in place for the farming, forestry, fishing, and mining sectors. In light of the current electricity crisis, a similar refund on the RAF levy for diesel used in the manufacturing process (such as for generators) will be extended to the manufacturers of foodstuffs. This will take effect from 1 April 2023, with refund payments taking place once the system is developed and will be in place for two years until 31 March 2025. This relief is implemented to limit the impact of power cuts on food prices.”
SARS will administer the new refund to the extent of 80% of the RAF levy for diesel purchased for use and used in the manufacturing of foodstuffs through the DA66 Excise Refund System. The currently manual DA66 process will be automated in the last quarter of 2023 and is separate from the diesel refund system that is administered through the VAT system by way of submitting VAT 201 returns.
For more information, see the letter to stakeholders.

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