VAT on Imports & Special Zones SARS Customs & Excise form

Second-Hand Goods Declaration VAT264

Supports a notional input-VAT claim when a VAT vendor buys second-hand goods from a non-vendor.

Last updated: 24 May 2026

Key facts

When you need itYou buy used goods from someone not registered for VAT and want to claim notional input VAT.

Where to submitKept with your VAT records.

Does customs stamp it?NO PHYSICAL STAMPNo — a record-keeping document.

Commonly confused withA domestic VAT mechanism, often relevant to dealers — not about importing.

Frequently asked questions

What is the VAT264?

Supports a notional input-VAT claim when a VAT vendor buys second-hand goods from a non-vendor.

When and where do I lodge the VAT264?

You buy used goods from someone not registered for VAT and want to claim notional input VAT. Kept with your VAT records.

Does customs stamp the VAT264?

No — a record-keeping document.

Related forms

VAT215Imported Services Record A record you keep when you import services (not goods) from a foreign supplier for non-taxable use, and self-account for… VAT266Zero-Rate Declaration Declares goods (including fuel) supplied at the zero rate of VAT. VAT267SEZ / Customs Control Area Declaration Declaration for supplies of goods or services to or from a Customs Control Area (CCA) or Special Economic Zone (SEZ).

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This page is a plain-English guide, not legal or customs advice. Form names and procedures are verified against the official SARS "Find a Form" index at the time of publication, but requirements change — always confirm on sars.gov.za or with a registered customs broker before lodging.