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IMPORTATION OF MOTOR VEHICLES : TEMPORARY RESIDENTS MORE THAN ONE YEAR
Importation of a motor vehicle by temporary residents for more than one year
MOTOR CARS (NEW OR USED) Import Duty and Tax · Customs duty = 34 % (motor cars more than 20 years old are subject to 20% customs duty) · Ad valorem customs duty = based on a sliding scale depending on the value of the vehicle with a minimum of 0.75% and a maximum of 20% · Value-added tax (VAT) = 14 % As an example, the cumulative duties and taxes payable on a car with a value of approximately 200 000 South African Rand are + 68 % of the market value. All vehicles with a value for ad valorem customs duty purposes of less than 130 000 South African Rand do not pay ad valorem customs duty on importation into South Africa. These import duties will be used as a deposit and will be refunded as soon as the motor vehicle leaves South Africa. Should the motor vehicle remain in South Africa the import duties will not be refunded. If the original purchase invoice is not available, three written valuations must be obtained from motorcar dealers in the country of export to assist the customs clearance process in South Africa. Import Permit All used motor vehicles are subject to the production of an Import Permit that must be obtained prior to the vehicle being shipped to South Africa. Applications for Import Permits should be addressed to: The Director of Import and Export Control, Trade and Industry, Private Bag X192, Pretoria, 0001 South Africa. Tel +27 (0)12 428 77 93 or 428 77 96 Fax +27 (0)12 428 77 99 Please Note – Import Permits are only forwarded to South African addresses. Letter of Authority All new and used motor vehicles being imported into South Africa are also subject to the production of an original Letter of Authority, applications for which should be addressed to: The South African Bureau of Standards, Private Bag X191, 0001 Pretoria, South Africa. Tel. +27 (0)12 428 62 76 +27 (0)12 428 68 91 Fax +27 (0)12 344 15 68 +27 (0)12 344 15 68
Your attention is drawn to the fact that the importation of left-hand drive vehicles is generally prohibited if registered in the name of an importer on or after 1 January 2000 unless authorised by the SABS.
MOTOR CYCLES (NEW OR USED)
· Above 800 cc =Customs duty free, 7% ad valorem customs duty, plus 14 % value-added tax · 200 – 800 cc = Customs duty free, 5% ad valorem customs duty, plus 14% value-added tax Under 200 cc = Customs duty free, ad valorem customs duty free, plus 14 % value-added tax · An Import Permit is required for all used motor cycles (see above). · If the original purchase invoice is not available, three written valuations must be obtained from motorcycle dealers in the country of export to assist the customs clearance process in South Africa. |
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