South Africa


Index:

 

Policy regarding Vehicle importations

  • Law strictly prohibits the importation of used/ second hand vehicles.
  • An importer may only import a new vehicle for registration on the South African eNaTIS vehicle register system.
  • Anyone commercial importing business importing a vehicle for resale to anywhere in SADC must firstly register with customs and excise (SARS) as an importer and obtain a recognized MIB number. A private person importing a single one off vehicle for own use need not be a registered importer.
  • South Africa forms part of SACU (Southern African Customs Union) meaning that all the member states pool the importation duties that may be paid in any one of the member states on importation. This result means that the import requirements for duties and documentation are the same in all the BLNS countries as they are known.
  • The BLNS countries are: South Africa, Botswana, Lesotho, Namibia, and Swaziland.

 

Exception to the rule prohibiting the import of used/ second hand vehicles. Situations where import permits are obtainable:

  • Returning residents bringing their personal vehicles home.
  • Collector‘s/ veteran/ vintage items subject to ITAC approval.
  • Vehicles for the handicapped/ disabled, provided it is imported already converted for such purposes. This may include a left hand drive model in some cases.
  • Diplomatic vehicles on a temporary basis.
  • Used tyre casings for the recapping industry.
  • Vehicles brought in as part of an inheritance.
  • Used engines, gearboxes and differentials.
  • Used spares for collectors items only.
  • Immigrants into South Africa , bringing their personal vehicles.
  • Special vehicles for specific purposes that are not available locally.
  • Any person coming into South Africa for work purposes can obtain a temporary import permit TIP from ITAC to allow the vehicle on the roads for a period of three months before being compelled to return the vehicle to its country of origin.
  • A person bringing a vehicle into South Africa temporarily for motor sport use for example will be able to obtain a “ CARNE DE PASSAGE” , which allows temporary access to the country for up to a year without duties being paid.

 

Importing a used vehicle from the BLNS states

The following are the documents that are required to import a vehicle:

  • SAD 500 – Bill of Entry/ customs clearing document from Customs and Excise(SARS).
  • CRW – Certificate of Roadworthy from local testing station.
  • Application for LOA – For Import into South Africa from the NRCS.
  • LOA1 – Letter of Authority from the NRCS for South African imports to prove conformity to a standard of safety and Homologation status for that vehicle.
  • Weigh Bridge Certificate – From an approved mass meter center.
  • Reg/ Deregistration Certificate – From country of export/ origin or manufacturers Document  to prove origin authenticity.
  • Application for registration and licensing – In South Africa from eNaTIS.
  • RPI or RPC – Request for police identification or clearance certificate from local police clearance offices.
  • SARPCCO certificateSouthern African Regional Police Chiefs Co-operation Organisation certificate from local police in country of export if exported within SADC.
  • IE 462 – Application for import permit in South Africa from ITAC.
  • Import Permit – Import permit in South Africa from ITAC.
  • Receipt – Proof of purchase documentation for said vehicle.

According to our knowledge the same documentation is necessary in all the prescribed and other Southern African countries sub Sahara with the exception of the SARPCCO clearance certificate.

  • Mozambique – All imported goods are required to have a pre shipment inspection certificate acquired from INTERTEK that have branches all over the world. This document is acquired in the country of export usually.

The Prescribed countries are:
Angola, Malawi, Mauritius, Mozambique, Tanzania, Zambia, Zimbabwe ETC.

  • Bill of Entry. This replaces form SAD 500 obtained from your local clearing agent and requires a Customs release stamp and permission to register stamp.
  • For used vehicles, an ITAC import permit, application for which is made on form IE462 obtained from ITAC.

 

Importing from other African countries and overseas

The requirements for a vehicle from any of the above are the same as for the “prescribed territories”, and you will also need:

  • Receipt from SARS (South African Revenue Services), reflecting payment of customs duties paid.

 

Process of export of new or used vehicles from RSA

  • A vehicle sold to any organization/ person on foreign soil must include VAT at the standard rate of 14%. A foreign importer can reclaim the VAT with the necessary documentation at a border crossing at the SARS offices on exit from RSA.
  • Anyone exporting a vehicle must register as an exporter with customs and excise.
  • Any transporter/ carrier moving a vehicle must register as an In Bond Transporter with customs and excise.
  • Anyone exporting a vehicle In Bond must register as a Remover of Goods In Bond with customs and excise.
  • A vehicle removed in bond to any other country within the common customs union, may only be removed to a customs and excise warehouse in that country.
  • Export documents and the vehicle must be presented at the local customs and excise offices before proceeding to the border post to exit.
  • Any vehicle that enters a Southern African port must be inspected and the vehicle data entered by a Customs and Excise officer or SAPS officer onto the VIT (Vehicle in Transit) database managed and controlled by IVID on the TransunionAuto mainframe system.

 

Requirements for vehicle export from RSA

The following list of documents is necessary to export a vehicle by a dealer/ private individual for new and used vehicle registered on eNaTIS :

  • 1- IE 91 – Application for export permit from ITAC.
  • 2- Export permit.– From ITAC.
  • 3- DA 550 – Bill of entry/ exit from customs and excise.
  • 4- F178 – Request for bank clearance from buyers bank for value of vehicle over R 50 000.
  • 5- CNV – Change of Notice in respect of motor vehicle from local vehicle registration office on eNaTIS system.
  • 6- RPC – Request for police clearance certificate for export purposes from local vehicle clearance offices.
  • 7- SARPCCO – From local police in country of export.
  • 8- SAPS 263 – Police clearance certificate from clearance office in country of export.
  • 9- SAD 500 – Customs clearance certificate from customs and excise in country of export.
  • 10- IRCC – Industrial rebate credit certificate from the Dti.

The following steps from the above list are necessary for Registered manufacturers exporting new vehicles registered on the RSA eNaTIS system to or in transit through RSA:

Steps 3, 4, 5, 6, 10 and 11

The following steps from the above list are necessary for Registered manufacturers exporting new vehicle not registered on the RSA eNaTIS system to or in transit through RSA:

Steps 3, 4, 10 and 11

 

Additional documentation required for exporting vehicles In Bond through RSA

  • 12- DA185
  • 13- CRW/ Temporary permi – Certificate of roadworthiness. This practice has now been cancelled and NO vehicle may travel on a South African road under its own power. All vehicles new and used must be moved on the back of a mass transport vehicle carrier.
  • 14- Proof of Sale/ purchase

 

Export process to be followed for vehicles

  • Settle any outstanding debts over such vehicles and receive proof of settlement documentation from the finance house concerned.
  • Anyone exporting vehicles for commercial sale must register as an exporter (Local Customs  & Excise office) in terms of the Customs Act. An export permit from the International Trade Administration commission (ITAC) is required for all used vehicles except if they are imported via Customs & Excise Bonded warehouses or brought from a vehicle manufacturer. A private individual exporting their own car abroad does not need to register as an exporter.
  • Obtain ownership & title papers from the registration authorities stating that the person exporting the item is the valid owner and titleholder of the vehicle. This is obtained from the local eNaTIS registration authority if a South African vehicle.
  • Obtain a de-registration certificate from the eNaTIS register of South Africa stating that there are no outstanding road ordinance fees etc.
  • A police clearance certificate confirming that the vehicle is not stolen, from the local licensing offices as supplied by the SAPS.
  • Any vehicle sold to any organization/ person on foreign soil must include the standard VAT rate of 14% payable to SARS with a receipt as proof.

 

Exporting new or used vehicles from dealers or private individuals: Requires:

  • For used vehicles only, An Export permit (from ITAC), application for which is made on form IE91 obtained from ITAC.
  • Form DA 550(Bill of Entry from customs and Excise)
  • Form f178 (request for Bank clearance obtained from the buyers bank), if value exceeds R 50 000-.
  • Forms CNV (change of particulars of/ Notice in respect of Motor vehicle) and RPC (Request for police clearance for export purposes completed by the SAPS) obtained from your local vehicle registering authority and must be handed back to your local vehicle registering authority.
  • Vehicles exported to BLNS and “Prescribed Territories” require form SARPCCO vehicle clearance completed by the local SAPS, and vehicles exported to other countries form SAPS263 vehicle clearance certificate completed by the SAPS.
  • Export documents must be processed at either your local Customs office or at the border post.
  • Vehicles exported in transit through the BLNS countries also require form SAD 500 (From your local customs offices). Vin/ Chassis number on the form must match that on the vehicle in question.

 

Exporting new vehicles from registered manufacturers:
Does not require police clearance or export permit, but does require:

  • Form DA 550 (Bill of Entry from Customs and Excise)
  • Form F178 (Request for bank clearance obtained from the buyer’s bank). This must be checked by customs.
  • Proof of export (consignment note) must be obtained and submitted to Department of Trade and Industry (Dti) for an IRCC (Industrial Rebate Credit Certificate)
  • If on line to the eNaTIS , forms CNV (Change of particulars of/ Notice in respect of Motor Vehicle) and RPC (Request for Police Clearance), completed by the SAPS and obtained from you local vehicle registering authority which must be handed back to the local vehicle registering authority.
  • Vehicles exported to BLNS and “Prescribed Territories” require form SARPCCO (South African Regional Police Chiefs Co-Operation Organization) vehicle clearance certificate completed by the SAPS, and vehicles exported to other countries require from SAPS 263 vehicle clearance certificate completed by the SAPS.
  • Vehicles exported in transit through BLNS countries also require form SAD 500 (from local Customs department). Vin/ Chassis number on form must be identical to that of the vehicle.
  • Export documents must be processed at your local customs department.

 

Exporting imported vehicles still in bond

A vehicle removed in bond to any other country within the common Customs Union, may only removed to a Customs and Excise warehouse in that country. Does not require police clearance, export permit or request for bank clearance, but does require:

  • Form DA 185 (The remover must be licensed as a ‘Remover of goods in bond’, with customs by Government Gazette)
  • Form DA 550 (Bill of Entry from Customs and Excise)
  • Either Form DA 70 (Provisional payment to cover duties and Vat) or a Road Bond. This must be checked at the border post and submitted within 30 days, to the office where the provisional Payment was lodged or the Road bond was marked off.
  • CRW (Certificate of roadworthiness) if vehicle is to be driven on SA roads.
  • Temporary Permit (TP from the locals licensing office)
  • Bill of entry/ Bill of Exit (BoE) (reflecting the Vin/ Chassis number, engine number and temporary permit number and border post details at which the vehicle is to exit RSA.
  • Sales invoice with regards to the vehicle.
  • Vehicles exported in transit through the BLNS countries also require form SAD 500 (From your local Customs Department). Vin/Chassis number on form must match that reflected on the vehicle.
  • If a transporter/ carrier is moving the vehicle, proof that the transport/ carrier is registered with customs and excise as an “In Bond Transporter”.

Before proceeding, a Customs officer must examine the vehicle and documentation and then endorse in the manner prescribed by the CUSTOMS AND EXCISE ACT on all 3 copies of the BoE that the vehicle and TP details are correct. A Voucher of Correction (VoC) is required if any of the details are incorrect. The officer keeps one copy of the BoE.
The vehicle must proceed to the border post stipulated within the time period given on the TP.
A border post officer must examine the vehicle and documentation, then endorse the documents in the prescribed manner according to the customs and Excise act on both copies of the BoE that the vehicle and TP details are correct.
If a vehicle is removed to a common customs area country, a true copy of a BoE obtained in the destination country must be forwarded to the controller of Customs at the relevant port of exit.

 

Exporting- Pre Shipment inspections (PSI)

Certain countries, EG: Kenya, Mozambique, Nigeria and Rwanda require a pre shipment inspection of the vehicle by a contracted service provider like Intertek ltd or SGS (Societe Generale de Surveillance) for example.

Note that every country has its own procedure acquired from that countries DTi.

 

Exporting- compliance with PSI requirements

  • VAT refunds.

Any vehicle sold to any organization/ person on foreign soil must include the standard Vat rate of 14%. The buyer can apply for a Vat refund at the border/ port of Exit/ Border post, unless the vehicle is sold CIF (Cost, Insurance, and Freight) basis in which case the transport costs to the buyer’s premises are paid. To apply for the VAT refund at the border post, the following must be supplied, within 3 months of the date of the invoice date:

  • Original tax invoice from South African Supplier.
  • Copy of buyer’s “Trading License” (Articles of Incorporation to prove the buyer is a non South African Entity)
  • If a Transporter/ Carrier is moving the vehicle, a letter of authority LoA from the buyer to apply for VAT refund on his behalf.
  • If a Transporter/ Carrier is moving the vehicle, a copy of the transporter/ carriers invoice to the buyer.
  • Copies of Customs and Excise documents.

 

BANK formalities

FORM 178 (Exchange Control Declaration) is:

  • Required for all exports of R 50 000-00 or more, except for vehicles which are exported to Lesotho, Namibia and Swaziland or which are exported without accrual of foreign exchange.
  • Issued with the permission of the SA Reserve Bank or delegated authority.
  • Completed by the exporter.
  • Attested by a commercial bank.
  • Used by the SA Reserve bank (foreign exchange control regulations).

 

FORM NEP (No Exchange Proceeds) is:

  • Required when no foreign currency is due to be received in RSA, e.g. export of household/personal effects of an emigrant, export of plant/machinery to the overseas supplier for renovations/ repairs and subsequent re-importation, export of RSA manufactured goods for special processing abroad and subsequent re-importation, exhibition goods for international trade fairs, etc.
  • Issued with the permission of the SA Reserve Bank or delegated authority.

 

Acceptable methods of payment from other countries

  • Cash is SA rand.
  • Draft from consignee’s bank.
  • Telegraphic transfer from consignee’s bank.
  • Letter of credit (LC).

 

AD VALOREM (Luxury tax)

Ad Valorem Excise duty and Ad Valorem Customs Duty, of between 0% and 20% as determined by Customs and Excise based on the status value of the vehicle, may be brought to account on imported and exported vehicles. The importer/exporter should contact customs and excise in this regard.