An import code is issued by SARS Customs to a business that wants to bring goods into South Africa, and must be quoted on customs declarations for every shipment imported.
What it means
Importing without a valid import code, or misdeclaring goods against one, can result in shipments being held at the border and penalties being levied, in addition to any import duty owed.
Where it fits in
The import code identifies who is liable for import duty and VAT on goods entering the country, tying the shipment back to a specific registered importer.
Key rules
- Required to legally import goods into South Africa.
- Quoted on every customs declaration for an import.
- Ties the shipment to a specific liable importer.
- Held alongside, but separate from, a general customs code registration.
