VAT on Imports & Special Zones SARS Customs & Excise form

Zero-Rate Declaration VAT266

Declares goods (including fuel) supplied at the zero rate of VAT.

Last updated: 24 May 2026

Quick answer

VAT266 — Declares goods (including fuel) supplied at the zero rate of VAT.

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Official SARS form · verified current 24 May 2026 · View source on SARS ↗

Key facts

When you need itYou supply qualifying goods at 0% VAT and need to evidence it.
Where to submitKept with your VAT records.
Does customs stamp it?NO PHYSICAL STAMPNo — a record/declaration.
Commonly confused withZero-rated (0%) is different from exempt.

Frequently asked questions

What is the VAT266?

Declares goods (including fuel) supplied at the zero rate of VAT.

When and where do I lodge the VAT266?

You supply qualifying goods at 0% VAT and need to evidence it. Kept with your VAT records.

Does customs stamp the VAT266?

No — a record/declaration.

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… VAT264Second-Hand Goods Declaration Supports a notional input-VAT claim when a VAT vendor buys second-hand goods from a non-vendor. 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.