RE-IMPORTATION OF MOTOR VEHICLES, IMPORTATION FOR COMMERCIAL/RE-SALE PURPOSES & IMPORTATION OF A MOTOR CYCLE

RE-IMPORTATION OF MOTOR VEHICLES

Motor cars will be allowed re-entry, free of customs duties and VAT on proof that the vehicle was originally exported from South Africa. Proof of export (export bill of entry and the transport documents, i.e. bill of lading) must be furnished to the Controller of Customs and Excise at the port of re-entry of the vehicle into the Republic. Only if the vehicle is adequately described on the documents and can be identified beyond all doubt as the vehicle, which originally left the country, (proof of ownership documents/registration papers), will the application for a rebate of the duties due be considered.

IMPORTATION FOR COMMERCIAL/RE-SALE PURPOSES

All second-hand motor vehicles require import permits which must be applied for from the Directorate: Import & Export Control, Private Bag X192, Pretoria, 0001. A Letter of Authority (LoA) is also required and application for this must be made to the South African Bureau of Standards, Private Bag X191, Pretoria, 0001.

Importers are however, cautioned that the Directorate: Import & Export Control do not issue permits in this regard and are well advised to first contact this office directly for more information.

See 'Documents required' for the necessary application forms.

IMPORTATION OF A MOTOR CYCLE

At present the Customs duty on motor cycles imported into South Africa is free.

However, please note that ad-valorem duty is payable as follows:

• Motor cycles with an engine capacity not exceeding 800cm - 5%
• With an engine capacity exceeding 800cm - 10%

The ad valorem duty is calculated on the value for Customs duty purposes plus 15% thereof, plus the Customs duty.

These duties are subject to change without prior notice.

Second-hand motor cycles are also subject to an import permit and Letter of Authority (LoA). See 'Documents Required' for the necessary application forms