VAT on Imports & Special Zones SARS Customs & Excise form

SEZ / Customs Control Area Declaration VAT267

Declaration for supplies of goods or services to or from a Customs Control Area (CCA) or Special Economic Zone (SEZ).

Last updated: 24 May 2026

Key facts

When you need itYou trade with a business inside an SEZ/CCA, which has special VAT and customs treatment.

Where to submitSARS / your VAT records, per the SEZ rules.

Does customs stamp it?NO PHYSICAL STAMPPer SEZ rules.

Commonly confused withSEZs carry customs and VAT incentives — relevant if you warehouse or manufacture in one.

Frequently asked questions

What is the VAT267?

Declaration for supplies of goods or services to or from a Customs Control Area (CCA) or Special Economic Zone (SEZ).

When and where do I lodge the VAT267?

You trade with a business inside an SEZ/CCA, which has special VAT and customs treatment. SARS / your VAT records, per the SEZ rules.

Does customs stamp the VAT267?

Per SEZ rules.

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. VAT266Zero-Rate Declaration Declares goods (including fuel) supplied at the zero rate of VAT.

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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.