Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

FAQ: How is VAT calculated on imported goods?

VAT on imported goods is paid on the Added Tax Value (ATV) and this is determined as follows:

Customs Value, plus any duty levied on the goods, plus 10 per cent of the Customs Value.

VAT on imported goods from BLNS – Where imported goods have their origin in Botswana, Swaziland, Lesotho or Namibia (BLNS) and are imported from that country the Customs Value must not be increased by the 10 percent.

Customs Value, plus any duty levied on the goods.

The rate payable for VAT, calculated on the ATV increased from 14% to 15% from 1 April 2018.

Last Updated:

Share this page on:
Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print