Moving to South Africa: customs & SARS checklist

SARS clears the container, but four other departments can stop what is inside it. Answer a few questions to see whether your household goods enter free of customs duty and VAT under rebate item 407.06 (forms DA 304 and P1.160), then check every item against the agriculture, firearms, medicine and import-control rules before you pack.

Form DA 304 — Declaration by a natural person on change of residence (with form P1.160) · South African Revenue Service (SARS) Customs + Department of Agriculture, Land Reform and Rural Development (DALRRD) · last reviewed 15 October 2026 against the official sources below

1. Do my goods clear duty-free? (Rebate item 407.06 — household effects on change of residence)

What is taxed and what is not

• Qualifying used household goods and tools of trade under 407.06: no customs duty, no VAT.
• Goods that do not qualify (new, bought after departure, business goods, sent without a move): customs duty at the Schedule 1 tariff rate for each item, plus 15 % VAT on the added-tax value — customs value + 10 % + the duty.
• Alcohol and tobacco in the shipment: customs duty, specific excise duty and 15 % VAT; the traveller duty-free allowance applies to accompanied baggage only.
• Motor vehicles outside 407.04: full duty and VAT; under 407.04 with less than 12 months' ownership, duty is charged pro rata by the number of days short of 12 months. Customs storage, DALRRD inspection, treatment or destruction of non-compliant goods are at your cost.

2. Can I ship it? — DALRRD item checker

South Africa's agriculture department (DALRRD) and the Border Management Authority inspect household shipments for plants, seeds, soil, wood, animal products and food, while SAPS controls firearms, SAHPRA medicines and ITAC used goods. Search an item or filter by category. Statuses follow the official SARS, DALRRD, gov.za, SAPS and SAHPRA pages linked below.

How to pack so you clear inspection first time

1. Write the inventory first and pack to it: number every box, describe materials ('wooden chair ×4', 'metal bed frame') and put a value on each line — the DA 304 asks for the total value and SARS matches the list to the container.
2. Pull out everything SARS excludes or P1.160 flags — alcohol, tobacco, plants, seeds, animal products, firearms, TVs and radios, obscene material — and either leave it behind or pack it in separately labelled boxes you can point to.
3. Clean and dry anything that touched soil, plants, food or animals; soil and growth medium are prohibited imports and a dirty item can trigger a DALRRD detention of the whole shipment.
4. Use new cartons and ISPM 15-marked crates or pallets; never straw, sawdust or reused food boxes.
5. Record serial numbers for electronics, instruments and tools of trade so used ownership before departure is easy to prove.
6. Keep your passport, visa or permit, DA 304, P1.160, inventory and bill of lading together and send copies to your clearing agent before the vessel arrives — the entry is due within 7 days of arrival (28 days in a container depot).

Penalties and costs

• Undeclared or falsely declared goods: SARS warns that failure to declare or providing false information can result in penalties or seizure. Any goods dealt with in contravention of the Customs and Excise Act 91 of 1964 are liable to forfeiture under section 87.
• Instead of prosecution SARS may offer a section 91 administrative penalty; if seized goods have gone missing it can demand a forfeiture amount equal to their value for duty purposes, and the return of detained goods can be conditional on paying up to that value (section 93).
• Declaring the wrong VAT value on importation attracts a compulsory 10 % VAT penalty plus interest; serious customs offences carry fines of up to R20 000 or three times the value of the goods, whichever is greater, and/or up to five years' imprisonment, with the goods forfeited (as quoted in SARS-published case law).
• Breaking the rebate conditions costs the relief: household goods disposed of within 6 months, or a vehicle disposed of within 20 months or left unused for 3 months, become liable for the full duty. Agricultural non-compliance means treatment, return to origin or destruction at your expense.

Fees and penalty amounts are revised regularly — confirm current figures on the official pages below before you ship.

FAQ

Read next

• Moving to Johannesburg from Abroad (2026): Complete Relocation Guide
• Moving to Cape Town from Abroad (2026): Complete Relocation Guide
• Moving from the UK to South Africa (2026): Complete Guide
• Moving from Finland to South Africa (2026): Complete Guide
• Moving Guides — South Africa
• Moving volume calculator — how many m³ is your move?
• Keep, sell or ship? — is it worth moving your furniture abroad?
• Moving inventory list template (PDF, Word, Excel)

Official sources

• SARS — Schedule No. 4 Part 1, rebate items 407.04 and 407.06 and Notes 10–14 (14 August 2026)
• SARS — Form DA 304: Declaration by a natural person on change of residence (item 407.06), with form P1.160
• SARS — Form DA 304A: Motor vehicle declaration on permanent change of residence (item 407.04)
• SARS — FAQ: I want to import my personal effects and/or household goods. What do I require?
• SARS — Imports (clearance time limits, SAD 500, prohibited and restricted goods)
• SARS — SC-CR-A-03 Valuation of Imports (added-tax value: customs value + 10 % + duties)
• SARS — Value-Added Tax (standard rate 15 %)
• SARS — Travellers: Arrival in SA (prohibited and restricted goods, medicines, VAT on ATV)
• SARS — Prohibited, restricted and counterfeit goods
• SARS — What's new: Prohibited and Restricted Imports and Exports list (ISPM 15, State Vet, Plant Inspector entries)
• SARS — SC-CO-01-02 Offences and Penalties External Policy (31 March 2026)
• SARS — SC-PA-01-09 Traveller Declaration External Guide (1 July 2026)
• SARS — Nu Africa Duty Free Shops v CSARS (2023), quoting the Act's fine of R20 000 or treble value / 5 years
• DIRCO (South African Embassy Washington) — Importing household effects
• DIRCO (South African Embassy Washington) — Importing pets to South Africa
• gov.za — Importing a second-hand or used vehicle (ITAC IE462, NRCS Letter of Authority)
• ITAC — Import control guidelines for used or second-hand vehicles
• ITAC — Import control (permits for all used or second-hand goods)
• gov.za — Import animals and animal products (veterinary import permit, health certificate within 10 days)
• gov.za — Import farm feed and pet food (Act 36 of 1947)
• gov.za — What goods may I bring into South Africa? (DALRRD permits for animal, plant and wood products)
• SAnews (gov.za) — Travellers urged to comply with biosecurity import requirements (DALRRD prohibited products)
• SAPS — Importation of firearms (section 73 Firearms Control Act, SAPS 520)
• SAHPRA — SAHPGL-INSP-RC-02 Guideline for Importation and Exportation of Medicines (June 2022)
• SACAA — Unmanned Aircraft Systems (registration, RLA, private-use limits)

This checker summarises public rules as at the review date for planning purposes. Customs and biosecurity decisions are made by the officers on arrival; your Flyto coordinator confirms the current conditions for your visa and shipment.