Importing a passenger car into South Africa attracts 25% import duty on the customs value (FOB), plus 15% VAT on the ATV. Luxury vehicles valued above certain thresholds also attract an ad valorem excise duty administered by SARS — making the total cost of importing a premium car significantly higher than the purchase price alone.
Import duty rates for vehicles
| Vehicle category | HS Code | Import Duty |
|---|---|---|
| Passenger cars (petrol, diesel, hybrid) | 8703.21–8703.90 | 25% |
| Battery electric vehicles (BEVs) | 8703.80 | 25% |
| Light commercial vehicles (≤3.5t GVM) | 8704.21–8704.31 | 20% |
| Motorcycles (up to 500cc) | 8711.10–8711.30 | 15–25% |
| Motorcycles (above 500cc) | 8711.40–8711.50 | 15% |
| Agricultural tractors | 8701 | 0% |
Rates above are general (MFN) rates. SADC and other preferential rates may apply depending on country of origin — confirm with your clearing agent.
For the general method behind these figures, see how import duties are calculated.
Worked example: R300,000 FOB passenger car
| Step | Calculation | Amount (ZAR) |
|---|---|---|
| customs value (FOB) | — | R300,000.00 |
| Import duty (25%) | R300,000 × 25% | R75,000.00 |
| Customs value + 10% uplift | R300,000 × 1.10 | R330,000.00 |
| ATV | R330,000 + R75,000 | R405,000.00 |
| Import VAT (15%) | R405,000 × 15% | R60,750.00 |
| Total SARS charges (duty + VAT) | — | R135,750.00 |
| Estimated landed cost before excise | Customs value + duty + VAT | R435,750.00 |
Ad valorem excise duty on luxury vehicles is assessed separately and may add a further amount. Port handling, clearing fees, and homologation costs are also excluded.
Ad valorem excise duty on vehicles
Beyond import duty and VAT, SARS levies an ad valorem excise duty on motor vehicles valued above a SARS-determined threshold. This duty is tiered — the percentage increases as the vehicle value rises — and is calculated on the duty-inclusive value. The exact thresholds and rates are published in the SARS Excise Schedule and are updated periodically. For a vehicle costing R300,000 (FOB), the ad valorem excise can add a meaningful further amount to your total cost — your clearing agent will calculate this at the time of entry.
Other requirements for importing a car
- Right-hand drive (RHD) vs left-hand drive (LHD): South Africa drives on the left. LHD vehicles are permitted but require a NRCS approval and may face re-registration restrictions.
- NRCS homologation: The National Regulator for Compulsory Specifications must certify that the vehicle meets South African safety and emissions standards.
- SARS import permit for used vehicles: Used passenger cars require an import permit from the Department of Trade, Industry and Competition (DTIC) before SARS will clear them.
- Registration with the NATIS system: After clearance, the vehicle must be registered and licensed with your provincial traffic department.
Importing a vehicle? We know the process.