Hard truth first: You cannot simply buy a car abroad and ship it to South Africa. Used and second-hand vehicles require an ITAC import permit, which is issued only to specific categories of importer — returning residents, heirs, vintage vehicle collectors, and disabled drivers. If you fall into one of those categories, the typical all-in additional cost on a R400,000 FOB vehicle is R180,000–R230,000 in duty, VAT, freight, and clearing fees — before ad valorem excise.
South Africa’s automotive trade policy makes importing a car more complicated than in many countries. This page explains the ITAC permit system, the exact duty and VAT formulas that apply, a worked example, and a plain-English table of what is allowed and what is not.
If you qualify and are ready to import, JLog’s customs clearing service in Cape Town handles the SARS entry, duty and VAT, and vehicle release from port.
Who Can Import a Used Car — The ITAC Permit
The International Trade Administration Commission (ITAC) administers permits for used vehicle imports under South Africa’s Automotive Production and Development Programme (APDP). Permits are issued only in these categories:
- Returning residents — South Africans or permanent residents who have lived outside South Africa for at least 12 consecutive months and are returning permanently. The vehicle must have been in your possession for at least six months before you departed. One vehicle per returning resident per application.
- Inherited vehicles — A vehicle inherited through a deceased estate. You will need the will, letters of executorship from the Master of the High Court, and proof of the vehicle’s ownership by the deceased.
- Vintage and collector vehicles — Vehicles at least 30 years old, imported for collection or exhibition purposes. These may qualify for a duty rebate under Rebate Item 412.04 of the Customs and Excise Act.
- Disabled drivers — Left-hand drive vehicles with specific adaptations for drivers with qualifying physical disabilities. This is the only legal route for importing an LHD vehicle for road use.
All other categories — casual buyers, fleet imports, imports for resale — require a separate ministerial determination that is not routinely granted. If you do not fall into one of the four categories above, a used car import is not currently a viable option.
Right-Hand Drive — A Requirement Most Buyers Miss
South Africa drives on the left, so road-use vehicles must be right-hand drive (RHD). Vehicles from the UK, Japan, and Australia are already RHD. Vehicles from the USA, Germany, France, China, and most of continental Europe are left-hand drive (LHD). Importing an LHD vehicle for standard road use is not permitted. The only legal route for LHD is the disabled-driver permit category, which requires approved disability adaptations and National Regulator for Compulsory Specifications (NRCS) type-approval.
Import Duty Rates on Vehicles
Passenger vehicles are classified under HS heading 87.03. The general (Most Favoured Nation) import duty rate is 25% of the FOB customs value. Preferential rates apply depending on the vehicle’s country of origin:
| Origin | Import Duty | Agreement |
|---|---|---|
| SADC countries (Botswana, Namibia, Zimbabwe, Mozambique, etc.) | 0% | SADC Trade Protocol |
| United Kingdom | Phase-in rate under SADC-UK EPA | SADC-UK EPA |
| European Union | Phase-in rate under EU-SADC EPA | EU-SADC EPA |
| USA | 25% | No preferential agreement |
| Japan | 25% | No preferential agreement |
| China | 25% | No preferential agreement |
EPA phase-in rates change as the tariff schedule advances. Confirm the current applicable rate with SARS or a registered customs agent before shipping.
Ad Valorem Excise Duty
On top of customs duty, SARS levies an ad valorem excise duty under Schedule 1 Part 2B of the Customs and Excise Act on passenger vehicles above certain customs value thresholds. This charge is in addition to the 25% import duty and is calculated on the customs value. Rates increase progressively with vehicle value. A clearing agent can confirm the applicable rate for your specific vehicle’s customs value before you commit.
Import VAT — The ATV Formula
Import VAT is 15%, but it is calculated on the Added Tax Value (ATV), not on the invoice price alone. South African customs duty is calculated on the FOB value. The ATV adds a mandatory 10% uplift to the FOB value to account for notional international freight and insurance, even if your actual freight cost is lower:
Import Duty = FOB × duty rate (%)
Ad valorem excise = progressive rate applied to customs value (if above threshold)
ATV = (FOB × 1.10) + Import Duty + Ad valorem excise
Import VAT = ATV × 15%
Worked Example — Returning Resident Importing from Japan
Import Duty (25%): R400,000 × 25% = R100,000
Ad valorem excise: variable — consult clearing agent (may add R20,000–R60,000 for this value bracket)
ATV (duty only, excise excluded for illustration): (R400,000 × 1.10) + R100,000 = R440,000 + R100,000 = R540,000
Import VAT: R540,000 × 15% = R81,000
Roll-on/roll-off sea freight (Japan → Durban): approx. R30,000–R45,000
Port handling and terminal charges: approx. R5,000–R8,000
Clearing agent fees: approx. R8,000–R12,000
Estimated SARS charges alone: R181,000+ (before ad valorem excise)
Estimated all-in additional cost: R224,000–R290,000
Allowed vs Not Allowed — Quick Reference
| Situation | Status | Condition |
|---|---|---|
| Buying a used car abroad for personal use | NOT ALLOWED | No ITAC permit issued for casual buyers |
| Returning resident bringing back your own car | ALLOWED | ITAC permit + 12 months abroad + vehicle owned 6 months pre-departure |
| Inherited vehicle from a deceased estate | ALLOWED | ITAC permit + will + letters of executorship |
| Vintage/antique vehicle (30+ years old) | ALLOWED | ITAC permit; may qualify for duty rebate under Rebate Item 412.04 |
| Left-hand drive vehicle for standard road use | NOT ALLOWED | Only permitted for disabled drivers with approved adaptations |
| Left-hand drive vehicle for a disabled driver | ALLOWED | ITAC permit + NRCS type-approval + disability documentation |
| Brand new vehicle purchased from a foreign dealer | CONDITIONAL | No ITAC permit needed, but 25% duty + VAT applies; must have NRCS type-approval |
The ITAC Application Process
Apply to ITAC before the vehicle ships. A vehicle that arrives without a valid permit can be held indefinitely by SARS customs. The typical process:
- Gather documents — proof of foreign residency, vehicle registration, purchase invoice, proof of six months’ ownership (for returning residents)
- Submit to ITAC — via the ITAC online portal at itac.org.za; a non-refundable application fee applies
- Await decision — typically 6–12 weeks; ITAC may request additional documentation
- Arrange shipping — roll-on/roll-off (RoRo) is standard for vehicles; container shipping is also possible at higher cost
- Clear at South African port — SARS verifies the ITAC permit, collects duty and VAT, and releases the vehicle
JLog handles the South African customs clearance side — SARS entry preparation, duty and VAT payment coordination, and vehicle release from port. The ITAC application itself is the importer’s responsibility.
Frequently Asked Questions
Can I import a used car into South Africa?
Only in specific circumstances. South Africa restricts used vehicle imports to protect the local automotive industry. An ITAC permit from the International Trade Administration Commission is required for all used vehicle imports, and it is issued only to returning South African residents, persons inheriting a vehicle, importers of vintage vehicles (30+ years old), and disabled drivers importing left-hand drive vehicles with approved adaptations. Casual buyers cannot obtain an ITAC permit.
How much is import duty on a car in South Africa?
The general MFN import duty rate on passenger vehicles (HS 87.03) is 25% of the FOB customs value. SADC-origin vehicles pay 0%. UK and EU vehicles may attract lower rates under EPA agreements. In addition, ad valorem excise duty may apply to vehicles above certain value thresholds. Import VAT of 15% is then levied on the Added Tax Value (FOB × 1.10 + all duties). On a R400,000 FOB vehicle at 25% duty, the SARS charges alone typically exceed R180,000 — before freight and clearing fees.
What is an ITAC permit?
An ITAC permit is an import authorisation issued by the International Trade Administration Commission of South Africa. Without a valid ITAC permit, SARS will not release a used vehicle at customs. Permits are issued before the vehicle ships and specify the vehicle, the importer, and the applicable duty treatment. Applications are submitted to ITAC online and typically take 6–12 weeks to process.
Have an ITAC permit in hand? JLog handles vehicle customs clearance from South African ports — Durban, Cape Town, or Port Elizabeth. We manage the SARS entry, duty and VAT payment, and vehicle release coordination. Contact us before your vehicle ships so we can have everything prepared for arrival.