A customs code is the identifier SARS Customs assigns to a business once it registers to move goods across the border, whether importing, exporting, or both.
What it means
Registration is separate from income tax or VAT registration - a business needs a customs code specifically to clear goods through customs, in addition to whatever other SARS registrations it holds.
Where it fits in
The customs code underpins both the import code and export code a business uses on its customs declarations - it's the base registration those more specific codes are issued against.
Key rules
- A separate SARS Customs registration from income tax or VAT.
- Required before a business can import or export goods.
- Underlies the specific import code and export code used on declarations.
- Distinct from a business's income tax or VAT number.
