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Tax and emigration

Top Tip: Do you need to apply for a directive for the relief from South African tax on pension and annuity income or want a refund of tax that was withheld, click here for more information.  

An emigrant is subject to the same legal requirements; to the extent it is relevant, as a traveller leaving the Republic.  

If you only have personal effects upon your person or in your possession you may exit the Republic without making a declaration on a form TC-01 and TRD1.  

You must however declare on forms TC-01 and TRD1, whichever is applicable, any goods on your person or in your possession that are required to be declared on those forms before leaving the restricted area at the place where you exit the Republic.  

If you have goods other than personal effects e.g. household furniture and other household effects, new or used you must formally clear the goods other than personal effects e.g. household furniture and other household effects, new or used you must formally clear the goods.  See the required supporting documents for emigration.

The legal requirements to clear these goods are that:

  • You must be registered as an exporter with Customs.
  • Once registered you may then clear the goods in your own name or appoint a licensed Customs clearing agent to do the clearing on your behalf.

For further details on the traveller clearance please visit the traveller section of the website.  

For further detail on customs registration process and procedure please follow this link.  

For further detail on customs commercial clearance process and procedure refer to the guides below or follow this link.   

Also look out for SARS Customs posters and signage at the place where you leave the Republic for further information. Non-compliance with the customs and excise laws of the Republic is punishable by law.  

So, if in doubt ask the customs officer on duty for assistance.  

Bon voyage  

You are always welcome in the lovely and sunny South Africa.

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