Do You Need an Importer’s Code in South Africa?

Short answer: if you import in your own name, SARS expects you to be registered as an importer once you pass a modest personal allowance, and from the first shipment if you import for a business. If you import through Scott’s Shipping Services, you never need one. SSS is the importer of record on every shipment it brings in, declares the goods under its own customs code, pays the duty and VAT, and carries the customs responsibility. You receive the goods and a South African invoice.

This guide explains what an importer’s code is, who SARS requires to have one, what changed in November 2025, and why most private buyers and many small businesses are better off never applying.

What is an importer’s code?

An importer’s code (SARS calls it a customs client number, or CCN) is the registration number SARS issues to a person or company that brings goods into South Africa. It appears on every customs declaration and tells SARS who the importer of record is: the party legally responsible for the declaration, the tariff classification, the customs value, and the duty and VAT that follow from them.

The code itself costs nothing. What it carries is responsibility. The importer of record is the one SARS comes to if a declaration is wrong, if a valuation is queried, if goods are held for inspection, or if a permit was needed and not obtained. For a full picture of what happens between a supplier’s warehouse and your door, see our step-by-step guide to importing goods into South Africa.

Who needs an importer’s code in South Africa?

SARS draws the line between private individuals importing for their own use and anyone importing for trade.

• Private individuals importing goods for personal use may declare under a general customs code (70707070) without registering, up to an annual value limit. Once that limit is reached, SARS requires a formal customs code before any further goods can be cleared.
• Businesses and anyone importing to resell are expected to register from the outset. The personal allowance is for personal use, not for stock.

The practical consequence is that the importer’s code question arrives sooner than most people expect: one significant purchase, a few months of small ones, or the first order for a side business, and the general code is no longer available.

What is customs code 70707070, and what changed in 2025?

Customs code 70707070 is the general code SARS provides for private individuals who are not registered importers. It exists so that a South African buying a laptop from an overseas retailer does not need to register with customs first.

On 21 November 2025 SARS announced an automated rule for declarations made under this code. Private individuals may import goods under 70707070 up to a cumulative value of R150,000 per calendar year. Once that threshold is reached, further declarations under the code are rejected by the system, and the individual must apply for a formal customs code before the affected shipment can be cleared. SARS gave the reason as preventing misuse of the simplified process and keeping its compliance centres moving.

The limit is generous for occasional shoppers and tight for anyone importing equipment, vehicle parts, machinery or a season’s worth of stock. It is also easy to cross without noticing, because the count is on the year, not on the parcel.

Importing for a business

If the goods are for resale, for use in a business, or are being bought by a company, the personal code is not the right instrument regardless of value. A business importing in its own name needs to register as an importer with SARS, keep that registration current, and take on the compliance that goes with it: correct tariff classification, correct valuation, permits where the tariff heading requires them, and the records SARS may ask for after the fact.

Some businesses are set up for that. Most small and medium businesses are not, and the time it takes is time not spent on the business. That is the gap SSS was built to fill. Our guide to importing goods for your business in South Africa covers what the managed route looks like from a business buyer’s side.

How to apply, if you decide to

Registration is done electronically through SARS’s Registration, Licensing and Accreditation (RLA) system on eFiling. In outline: you need an active SARS tax profile, the entity’s registration and identity documents, proof of address and banking details, and you apply for the importer client type under RLA. Processing times vary. Once issued, the code must be quoted on every declaration and the registration must be maintained.

We are not going to walk you through the forms here, for a simple reason: for most people reading this page, the better answer is not to register at all.

The alternative: SSS as importer of record

Scott’s Shipping Services imports goods on behalf of its customers as the importer of record. That is not a courier arrangement where the goods are still declared in your name; SSS is the party on the customs declaration.

In practice this means:

• You never apply for anything. No RLA registration, no customs code, no annual threshold to track.
• SSS makes the declaration under its own customs code, classifies the goods under the correct tariff heading and declares the customs value.
• SSS pays the duty and VAT to SARS and carries the responsibility for the declaration being right. If customs has a question, it is SSS’s question.
• You get one price in rands before you commit, covering the purchase, international courier or freight, clearance, duty, VAT and delivery to your door. How duty is calculated is explained in how customs value is determined in South Africa; with SSS, the result is already in the quote.
• You receive a South African tax invoice from SSS for the whole amount, which is simpler for a business’s books than a foreign supplier invoice plus a separate customs account.

This applies across the service, from a single AliExpress order by courier to air and sea freight consignments from a factory. For freight there is a second benefit: because SSS proves export from the supplier’s country, the supplier can zero-rate the sale, so the source country’s sales tax is removed from the price rather than being paid twice.

Which route suits you?

If you already hold an importer’s code and have a clearing agent you trust, you may not need SSS. If you do not, or you would rather the responsibility sat with a South African company that does this every day, the managed route removes the question entirely.

Frequently asked questions

Do I need an importer’s code to buy from overseas online stores?

Not for personal purchases under the SARS annual allowance: private individuals can declare under customs code 70707070 up to a cumulative R150,000 per calendar year. Above that, or for any business purchase, SARS requires a formal customs code. If you order through Scott’s Shipping Services you never need one, because SSS is the importer of record.

What is customs code 70707070?

It is the general customs code SARS provides for private individuals who are not registered importers, so they can bring in goods for personal use without registering. Since 21 November 2025, declarations under this code are automatically rejected once the individual’s cumulative imports for the calendar year exceed R150,000.

Does a business need an importer’s code in South Africa?

Yes, if the business imports in its own name. Goods for resale or business use fall outside the personal allowance, so the business must register with SARS as an importer and maintain that registration. A business that imports through Scott’s Shipping Services does not need to register, because SSS declares the goods under its own code and invoices the business in rands.

What does importer of record mean?

The importer of record is the party named on the customs declaration and legally responsible for it: the tariff classification, the customs value, any permits, and the duty and VAT. When Scott’s Shipping Services imports on your behalf, SSS is the importer of record and carries that responsibility. You are the customer, not the importer.

How much does an importer’s code cost?

SARS does not charge for the registration itself. The cost is in the time to apply, the ongoing compliance, and the responsibility for every declaration made under the code. Importing through Scott’s Shipping Services removes all three, and the clearance is already included in the single price you are quoted.

Can Scott’s Shipping Services import freight without me having an importer’s code?

Yes. Air and sea freight consignments are imported with SSS as the importer of record in exactly the same way as courier parcels. The quote covers purchase, freight, customs clearance, duty, VAT and delivery to your premises as one rand figure. Because SSS proves export from the supplier’s country, the supplier can zero-rate the sale, so source-country sales tax is removed from the price.

Ready to import without the paperwork?

Send us the supplier details or product links. You get one all-inclusive price, SSS as the importer of record, and delivery to your door. Most orders go by courier: parcels up to 30 kg, priced instantly with the quick estimate. For pallets, machinery or anything heavier, request a freight quote.

Planning your next import? Use our online calculator for a quick estimate, or get in touch for advice on your shipment.

Freight from the USA to South Africa: Costs, Voltage and What to Check

America is the deepest market in the world for machinery, agricultural equipment, auto parts, marine gear and specialist tools, and the pricing against South African retail is frequently the whole reason people look there. The corridor has one feature Europe does not: the electrical standard does not match ours. That is not a dealbreaker, but it needs to be in the numbers before you commit. Scott’s Shipping Services buys from the supplier, ships, clears and delivers, quoted as one rand figure with duty and VAT included.

Voltage and frequency: the American tax

South Africa runs on 230V at 50Hz. The United States runs on 120V at 60Hz. Both halves of that mismatch matter, and the second one is the half people forget.

The voltage difference is the easy part. A transformer solves it, at a cost and a bulk that is worth pricing rather than waving away, particularly on anything drawing serious current.

The frequency difference is harder, because a transformer does nothing about it. An alternating current motor’s speed is tied to the supply frequency. Run a motor designed for 60Hz on our 50Hz supply and it turns roughly 17% slower, which changes the output of whatever it drives, and depending on the design it can run hotter than intended while doing so. On a machine tool, a pump, a compressor or a conveyor, that is a performance change you will notice.

Electronics with switching power supplies are usually a non-issue, since most modern equipment accepts 100–240V at 50/60Hz. Check the rating plate rather than assuming in either direction. Anything with a heating element, a clock, or a motor is where the trouble lives.

If your purchase is motor driven and an equivalent exists in Europe, the comparison is worth running properly. Our guide to freight from the UK and Europe covers that corridor, which shares our electrical standard.

US sales tax on an export sale

America has no VAT. It has state and local sales tax, which varies enormously by state and even by city, from nothing at all in a handful of states to over ten percent in parts of others.

On a genuine export sale, where the supplier ships the goods direct to port or airport for export, sales tax generally does not apply. That is the same logic that applies in Europe, and on a freight-sized order it is worth structuring the purchase to take advantage of.

The catch is the same as everywhere else: it depends on the supplier being set up to handle an export sale and to document it. Commercial equipment dealers and industrial suppliers do this routinely. A retail store often does not, and will simply charge you the local rate. Establish it at the quotation stage.

Where goods are instead delivered to an address inside the United States and consolidated there, that is a domestic sale and the tax applies, exactly as it does on our courier import service.

What actually decides your duty

Duty on American goods is decided by two things: the tariff heading your goods classify under, and the customs value SARS establishes. Rates run from 0% to 45% depending on what the item is. Where you bought the goods makes no difference to the rate, so there is nothing to claim and nothing to apply for. You cost on the general rate for your heading, and the general rate is what you pay.

That is simpler than it sounds, and it is one fewer thing to get wrong. What matters instead is that the goods are classified correctly and that the invoice supports the value, because those two things decide the number entirely. We work both out before anything ships, so the figure is confirmed before you commit rather than discovered at the port.

VAT of 15% is then charged on the added tax value, which builds from the customs value plus duty plus a prescribed uplift, and it catches people out more often than duty does. The calculation is set out in how customs value is determined in South Africa.

Used equipment needs a permit before it arrives

All used and second-hand goods, along with waste and scrap, need an ITAC import permit in place before they arrive, as set out in our freight guide. On the American corridor that rule collides with the way used equipment is actually sold there.

A great deal of American used machinery moves through auction. Farm equipment, machine tools, workshop plant and yellow goods are sold that way, at prices that are frequently the whole reason to look at the States rather than at Europe. The catch is the clock. You win the lot, you pay within days, and you are expected to remove it from the yard almost immediately, with storage running against you if you do not.

A permit application does not move at auction speed. If you are bidding on used equipment, that question wants answering before you register to bid, not after you have won. Bring us in at the shortlist stage and the shipment can be planned around it. The alternative is a machine you own, cannot move, and cannot yet bring home.

Our guide to prohibited and restricted imports sets out the wider picture of what needs an authority in place ahead of arrival.

Imperial fittings and other practical friction

American equipment is built in imperial. Fasteners, thread forms, hose fittings, bearing sizes and hydraulic couplings will not match what your local supplier stocks as standard.

On a sealed appliance this is irrelevant. On a machine you intend to maintain for a decade, it is a running cost: every service item is either a special order or an adapter. It is worth asking the dealer what the consumables and wear parts are, and checking whether they are obtainable here, before the machine is on a ship.

Manuals, service support and warranty are worth the same question. A warranty that requires the unit to be returned to a service centre in Ohio is not a warranty you can use.

None of this argues against buying American. It argues for buying with the whole ownership cost in view rather than just the purchase price and the freight.

Ports, routing and timing

Cargo leaves the United States from the east coast, the Gulf and the west coast, and which one you use depends on where your supplier sits rather than on which is closest to us. East coast and Gulf origins generally route more directly to South Africa. West coast origins usually involve either a long inland leg to an eastern port or a transhipment, and both add time.

Ask whether the routing is direct or transships, because a change of vessel adds days and adds a point at which cargo can be rolled if space is tight. We confirm timings against your specific routing at the time of booking rather than quoting a blanket figure.

For high value or time critical goods, air freight is often less of a premium than the delay costs. The comparison is in our guide to air freight vs sea freight to South Africa.

Incoterms, landed cost and container choice

The mechanics common to any freight shipment are set out once rather than repeated here.

Which Incoterm you buy on decides how much of the journey the supplier’s price covers. What a complete landed cost has to include, how customs duty and VAT on the added tax value are calculated, and whether to ship LCL or FCL are all covered in our guide to freight importing to South Africa.

For smaller American purchases that do not justify freight, our guide to importing from the USA to South Africa covers the courier route, and our business importing guide covers the commercial side.

Frequently Asked Questions

Will American machinery work in South Africa?

Not without attention. South Africa runs 230V at 50Hz against America’s 120V at 60Hz. A transformer handles the voltage, but not the frequency, and a motor built for 60Hz turns roughly 17% slower on our supply and may run hotter. Many industrial manufacturers offer a 230V 50Hz export specification, so the question to ask the dealer before buying is whether your model is available in that configuration.

Do I pay US sales tax on goods I export to South Africa?

Generally not, where the supplier ships direct to port or airport as a documented export, because an export sale is treated differently from a domestic one. It depends on the supplier being set up to handle export sales, which commercial and industrial dealers usually are and retail stores often are not. Goods delivered to an address inside the United States and consolidated there are a domestic sale and the tax applies.

How much duty will I pay on goods from the USA?

It depends entirely on what the goods are. Duty is decided by the tariff heading your goods classify under and applied to the customs value SARS establishes, and rates run from 0% to 45%. Where you bought the goods makes no difference to the rate. VAT of 15% is then charged on the added tax value rather than on the invoice alone. We work out the classification and the full landed cost before anything ships.

Do I need a permit to import used equipment from the USA?

Yes. All used and second-hand goods need an ITAC import permit in place before the goods arrive. This bites hardest on auction purchases, which is how a great deal of American used machinery is sold: you pay within days of winning and are expected to clear the yard almost immediately, while a permit runs on its own timeline. If you are bidding, settle the permit question before you register rather than after you have won.

Do I need an importer’s code to import from the USA?

Not with Scott’s Shipping Services. We clear under our own customs licence and issue you a standard South African tax invoice, so you do not need to register with SARS or hold an importer’s code of your own.

Can you buy the equipment for me, or only ship it?

Both. We can place the order with your supplier, pay them, and manage the shipment through to delivery at your premises, so you deal with one company and one rand invoice rather than coordinating a supplier, a forwarder and a clearing agent yourself. That is the main difference between us and a conventional freight forwarder. What we do not do is clear goods you have already bought or take over a shipment someone else arranged.

If you’re planning your next import, don’t leave it to chance. Scott’s Shipping Services is here to make the process smooth, cost-effective, and fully compliant. Get your freight quote today using our freight quote form, or contact us for expert advice on your shipment.

Freight from the UK and Europe to South Africa: VAT, Permits and What to Check

Britain and Europe are where South African buyers go for machinery, workshop equipment, specialist vehicles and industrial plant, and the freight route is well trodden. Two things decide whether the numbers work: whether the sale is structured as a proper export, and whether the goods are used. Get those right and a European purchase is frequently better value than the same thing bought locally. Scott’s Shipping Services buys from the supplier, ships, clears and delivers, quoted as one rand figure with duty and VAT included.

The VAT question, and why freight differs from courier

This is the part that catches people out, in both directions, so it is worth being precise about.

UK VAT is 20%. Across the EU it runs from roughly 17% to 27% depending on the member state. Whether you pay it comes down to one thing: whether the sale is structured as an export.

On a courier or consolidation purchase, the tax stays on. When goods are delivered to an address inside the source country and consolidated there, the seller is making a domestic sale. It is taxed as one. This is how our courier import service works for smaller items, and it is why our guide to importing from the UK to South Africa tells consumers to budget for the 20% rather than expecting to escape it.

On a true freight shipment, it comes off. Where the supplier ships direct to port or airport and the goods leave the country as a documented export, the sale is zero rated for the seller’s domestic tax. That is the ordinary treatment of an export sale, and on a freight-sized order it is a material difference to the landed cost.

Which means the same item can land at meaningfully different costs depending on how the purchase is structured, and it is worth asking us which route suits your order before you commit to either.

Buying in Europe does not lower your duty

This comes up on almost every European enquiry, usually because someone has read that South Africa has arrangements with the EU and the UK. It is worth settling before you build it into a budget, because it will not survive contact with a customs entry.

South African import duty is decided by two things: the tariff heading your goods classify under, and the customs value SARS establishes. Where you happened to buy the item changes neither. There is no European discount waiting to be claimed, and across the shipments we have handled, European cargo clears at the general rates.

Cost your import on the general rate for your tariff heading. If a supplier or a forwarder has told you otherwise, ask them to put the rate and the reasoning in writing before you commit any money, because the entry is filed in your name and the shortfall is billed to you if it turns out to be wrong.

Used equipment needs a permit before it arrives

This is the single most common way a European machinery purchase goes wrong, and it has nothing to do with freight.

All used and second-hand goods, along with waste and scrap, are subject to South African import control. Importing them requires a permit from the International Trade Administration Commission, and the permit has to be in place before the goods arrive. Most new goods are exempt from import control; used goods, as a class, are not.

Second-hand machinery is exactly what a lot of people go to Europe for. The used plant and workshop market there is deep, the equipment is often well maintained, and the pricing against new is compelling. None of that helps if the cargo lands without a permit.

The same applies to anything else under import control. Our guide to prohibited and restricted imports sets out what needs an authority in place ahead of arrival.

The voltage advantage over American equipment

The UK and the EU run on 230V at 50Hz. So does South Africa. That is not a small detail when you are buying anything with a motor, a heating element or a power supply in it.

European machinery arrives ready to plug in, subject to the usual plug and wiring work. The equivalent American machine runs on 120V at 60Hz, which means a transformer at minimum, and for anything motor driven a genuine performance problem, because a motor designed for 60Hz turns roughly 17% slower on a 50Hz supply and can run hot doing it.

For workshop equipment, catering equipment, compressors, pumps and anything else built around an electric motor, this alone is often enough to make Europe the better source even where the headline price is higher. It is worth weighing before you compare quotes across corridors.

Three phase supply is worth checking separately. Industrial European equipment is frequently specified for 400V three phase, which is standard here, but the configuration is worth confirming with the supplier rather than assuming.

Ports, routing and timing

Cargo out of Britain and northern Europe typically leaves from the major container ports of the North Sea and Channel range and arrives at Durban or Cape Town. Mediterranean origins route differently. Some services run direct, many transship at a hub along the way.

Transhipment is the detail to ask about, because a change of vessel adds time and adds a point at which cargo can be rolled if space is tight. A transit time quoted without saying whether it is direct is not a figure you can plan against. We confirm timings against your specific routing at the time of booking.

Air freight is the alternative where the goods justify it, and for high value machinery parts or anything holding up a production line it frequently does. The comparison is set out in our guide to air freight vs sea freight to South Africa.

Incoterms, landed cost and container choice

The mechanics that apply to any freight shipment apply here too, and they are set out in full rather than summarised twice.

Which Incoterm you buy on decides how much of the journey the supplier’s price covers, and it is why three quotes for the same shipment look nothing alike. What a complete landed cost has to include, how customs duty and VAT on the added tax value are calculated, and whether to ship LCL or FCL are all covered in our guide to freight importing to South Africa.

For how SARS arrives at the number it charges duty and VAT on, see how customs value is determined in South Africa.

If you are importing for a business rather than personal use, our guide to importing goods for your business covers the commercial side.

Frequently Asked Questions

Can I avoid paying UK or EU VAT on a freight shipment?

Where the supplier ships direct to port or airport and the goods leave as a documented export, the sale is zero rated for the seller’s domestic VAT, so it does not form part of your cost. That is different from a courier or consolidation purchase delivered to an address inside the source country, which is a domestic sale and keeps the tax on. It depends on the supplier being willing and able to handle an export sale, so confirm it at the quotation stage.

Will I get a lower rate of duty because I am buying from Europe?

No. Duty is decided by the tariff heading your goods classify under and the customs value SARS establishes, not by where you bought them, and rates run from 0% to 45% depending on what the item is. Across the shipments we have handled, European cargo clears at the general rates. Budget on the general rate for your heading rather than on a discount that does not materialise.

Do I need a permit to import used machinery from Europe?

Yes. All used and second-hand goods are subject to South African import control and require a permit from ITAC, which must be in place before the goods arrive rather than obtained afterwards. Because second-hand plant and workshop equipment is one of the main reasons people buy from Europe, this is worth raising before you commit to a purchase.

Is European equipment compatible with South African power?

Generally yes. The UK, the EU and South Africa all run 230V at 50Hz, so European equipment does not need the transformer that American equipment does, and motor driven machinery runs at its design speed rather than roughly 17% slow. Three phase equipment is usually specified for 400V, which is standard here, but the configuration is worth confirming with the supplier.

Do I need an importer’s code to import from Europe?

Not with Scott’s Shipping Services. We clear under our own customs licence and issue you a standard South African tax invoice, so you do not need to register with SARS or hold an importer’s code of your own.

Can you buy the equipment for me, or only ship it?

Both. We can place the order with your supplier, pay them, and manage the shipment through to delivery at your premises, so you deal with one company and one rand invoice rather than coordinating a supplier, a forwarder and a clearing agent yourself. That is the main difference between us and a conventional freight forwarder. What we do not do is clear goods you have already bought or take over a shipment someone else arranged.

If you’re planning your next import, don’t leave it to chance. Scott’s Shipping Services is here to make the process smooth, cost-effective, and fully compliant. Get your freight quote today using our freight quote form, or contact us for expert advice on your shipment.