How do I calculate import duty in South Africa?

Import duty in South Africa is calculated on the FOB value of goods using the SARS tariff rate for your HS code. VAT at 15% is then charged on the CIF value. Rates range from 0% to 45% depending on product category.

What documents do I need to export goods from South Africa?

At minimum you need a commercial invoice, packing list, and your SARS exporter code. Depending on the goods you may also need a Certificate of Origin, a SAHRA permit for art, a phytosanitary certificate, or an ATA Carnet for temporary exports.

What is a 3PL and do I need one for my online store?

A 3PL stores your stock, picks and packs orders, and dispatches them to customers. South African online stores typically benefit from switching to a 3PL when processing more than 50 orders per month.

How do I connect my Shopify store to a Cape Town 3PL?

JLog integrates directly with Shopify, WooCommerce, and Etsy. Orders flow automatically into the JLog warehouse system, picked and dispatched same-day. Setup takes one working day with no contract required.

What is the cheapest way to ship internationally from South Africa?

For parcels under 30kg, FedEx Economy or DHL Express are typically most cost-effective from South Africa. JLog holds direct corporate accounts with both carriers, giving clients access to preferential rates.

How long does customs clearance take in South Africa?

Standard customs clearance in South Africa takes 1 to 3 business days when all documentation is correct. SARS may hold shipments for inspection, extending clearance to 5 to 10 business days. Using a registered clearing agent like JLog significantly reduces delays.

What is an HS code and how do I find the right one?

An HS code is a 6 to 10 digit tariff classification number used by SARS to determine duty rates. Using the wrong HS code can result in incorrect duty payments or customs delays.

Does JLog handle fine art and gallery logistics?

Yes. JLog is the official appointed carrier for the Investec Cape Town Art Fair and handles art packing, custom crating, customs clearance, and international courier bookings for galleries and collectors across South Africa.

How is import VAT calculated in South Africa?

South African import VAT is calculated on the Added Tax Value (ATV), not the invoice price. ATV = FOB customs value + 10% upliftment (for non-SACU origins) + import duty. VAT is then charged at 15% of the ATV total.

Can VAT-registered businesses reclaim import VAT?

Yes. If your business is registered for VAT with SARS, import VAT paid at customs is reclaimable as an input tax credit on your VAT return. You need the SAD500 or DA 62 customs entry as supporting documentation.

Is import VAT the same as VAT charged by my supplier?

No. Import VAT is levied separately by SARS at the port of entry and is calculated on the ATV (which includes duty and upliftment). Your supplier's VAT is a separate transaction between you and the supplier under their country's tax rules.

South African Import VAT Calculator

South Africa charges VAT on a special “Added Tax Value” (ATV) — not just the goods price. This tool applies the correct SARS ATV method so you know what to expect before your shipment arrives.

Calculate import VAT

Customs value (FOB / declared value)

Import duty amount

Enter 0 if the goods are duty-free (e.g. AGOA, SADC, or duty-free chapter).

Country of origin

SACU countries (Botswana, Eswatini, Lesotho, Namibia) are exempt from the 10% ATV upliftment.

All other countries
SACU country

How South African import VAT is calculated

South African import VAT follows the Added Tax Value (ATV) method set out in SARS Rule 19.09. The steps are:

Start with customs value (FOB) — the declared value of the goods.
Add 10% upliftment — SARS adds 10% of FOB to cover freight and insurance when actual CIF figures are not used. This upliftment does NOT apply to goods from SACU countries (Botswana, Eswatini, Lesotho, Namibia).
Add import duty — duty calculated from SARS Schedule 1 rates.
Apply 15% VAT — 15% of the ATV total gives your import VAT liability.

Formula: ATV = FOB + (FOB × 10%) + duty | Import VAT = ATV × 15%

Is import VAT the same as normal VAT?

No. Import VAT (also called customs VAT) is levied at the port of entry by SARS, separate from the VAT your supplier charged on the invoice. The rate is the same 15%, but the base (ATV) is larger than the invoice value because of the 10% upliftment and duty added before the VAT is applied.

If your business is VAT-registered, import VAT is reclaimable as an input credit on your VAT return — keep the SAD500/DA 62 customs documents as proof.

What is the 10% ATV upliftment?

SARS Rule 19.09 requires that freight and insurance be included in the customs value when VAT is calculated. For most import entries, SARS uses a flat 10% of FOB as a proxy for these costs rather than requiring exact freight invoices. The result is that your VAT base is 10% higher than your FOB price before duty is even added.

Goods from SACU member states (Botswana, Eswatini, Lesotho, Namibia) are exempted from this upliftment because those countries are part of the same customs union.

Can I reclaim import VAT?

Yes, if your business is registered for VAT with SARS. Import VAT paid at customs (evidenced by the SAD500 / DA 62) is treated as an input tax credit and deducted from your output VAT in your next VAT return. Non-VAT-registered importers cannot reclaim it — it becomes a sunk cost.

Need help with customs clearance and VAT documentation? Get a quote from JLog →

Import VAT Calculator South Africa — ATV Method

South African Import VAT Calculator

Calculate import VAT

How South African import VAT is calculated

Is import VAT the same as normal VAT?

What is the 10% ATV upliftment?

Can I reclaim import VAT?

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