S A H C :: Customs & Excise: Motor Vehicles: Import Duties Calculation ::

Entering the Republic
	Accompanied Passengers Baggage.
	Customs Do's & Don'ts.
	Duty Free Allowances.
	Duties Payable.
	Remodelled, Processed, Repaired or Exchanged Jewellery.
	Goods Other than Accompanied Passengers Baggage.
	Sending of Gift Parcels by Post.
	Bequeathed/Inherited Goods.

Importation of Household & Personal Effects
	Household Effects & Temporary Importation of Goods.
	First Time Immigrants.
	Returning Residents.
	Persons on Secondment to South Africa.
	Furnishing of a Secondary Home, Re-Importation of Household & Personal Effects and Household Goods imported by Visitors

Documents Required
	Importation of Animals & Animal Products into the Republic of South Africa.
	Motor Vehicle Import Permit Application Form & Letter of Authority (3 Documents to be Added).

Motor Vehicles
	First Time Immigrants.
	South African Citizens.
	Returning South African Residents.
	Temporary Admission of Motor Vehicles & Persons Taking up Temporary Residence in the Republic of South Africa.
	Re-Importation of Motor Vehicles & The Importation of Motor Vehicles for Commercial/Re-Sale Purpose.
	Import Duties Calculation.

Prohibited & Restricted Goods
	Prohibited & Restricted Goods
	Bank Notes, medicines, Pornographic Material & Dangerous Drugs.
	Firearms, Ammunition & Explosives.
	Live Animals; Including Pets, Meat, Cheese, Endangered Wildlife, Honey & Plants, seeds & Bulbs etc...

VAT Refunds for Visitors to South Africa
	Who can Claim?
	Prosedure for Claiming VAT.

General Information & Disclaimer

This site is designed, maintained and administered by Staff from the South African High Commission.

This site is best viewed using 800 x 600 resolution with Internet Explorer 4.0+, Netscape Communicator 4.5 or higher.

The information, data or materials available on and accessed through this site are distributed by the South African High Commission for information purposes only. The South African High Commission accepts no responsibility whatsoever for the accuracy of such information, data or materials and therefore makes no representation concerning its completeness, truth, accuracy or its suitability for any particular purpose.

E-mail Information

Consular Section (Home Affairs)
Passports, Visas & Immigration
civicservices@rsaconsulate.co.uk Before e-mailing the Consular Section, please ascertain if the information is not available on the Web site.

Information
webdesk@southafricahouse.com

Please note that consular section enquiries, of any nature, sent to these two addresses will not be answered. Please note that consular section enquiries, of any nature, sent to these two addresses will not be answered.

Office Details

South African High
Commission,
South Africa House,
Trafalgar Square,
London
WC2N 5DP.

SARS E-mail

MOTOR VEHICLES: IMPORT DUTIES CALCULATION

As at April 2002

An example of how duties for a motor vehicle would be calculated is shown below.

A	ORDINARY CUSTOMS DUTY (PART 1 OF SCHEDULE NO. 1)
	Duty Motor cars, assembled 40% The value for duty purposes is the price paid or payable for the motor vehicle. If a special reduced price was paid for the vehicle or the vehicle was not purchased then a value for Customs purposes can be determined in consultation with the Controller for Customs & Excise at the time of clearance. Example: To calculate the Customs duty payable on a motor vehicle with a value of say R100 000,00 Value for Duty purposes R100 000,00 Customs duty payable @ 40% R 40 000,00
B	ADDITIONAL CUSTOMS DUTY IN TERMS OF PART 2B OF SCHEDULE NO. 1 AD-VALOREM CUSTOMS DUTY: Sliding scale with a maximum of 20%
	The value for Ad-Valorem Customs duty purposes shall be the value for Customs duty purposes as described above, uplifted by 15% of such value plus the Customs duty payable. Example To calculate the Ad-Valorem duty payable on a motor vehicle with a value of R100 000,00 VALUE FOR DUTY PURPOSES R100 000,00 Plus 15% of this value R 15 000,00 Plus Customs duty payable (A/Example) R 40 000,00 R155 000,00 R155 000 x 0.000035 = 5.55% - 0.5% = 5.05% Ad-Valorem duty payable (R155 000 x 5.05%) R 7 634,00
C	TOTAL DUTY PAYABLE
	Customs Duty R40 000,00 Ad-Valorem Customs Duty R 7 634,00 TOTAL R47 634,00

IT SHOULD BE NOTED THAT CUSTOMS & EXCISE DUTIES ARE SUBJECT TO AMENDMENT WITHOUT PRIOR NOTICE AND IN THIS REGARD, ATTENTION IS INVITED TO SECTIONS 48 AND 58 OF CUSTOMS & EXCISE ACT.