If you are a bonafide immigrant or a returning South African resident permanently changing your residency to South Africa, you are able to import one vehicle Duty-free and VAT exempt.
You need to make your declaration using form DA304A, available here.
Furthermore, you must also meet and satisfy the following criteria:-
● Have been the registered owner of the period for at least 12 months
● After importation, you are not allowed to see or hire or otherwise dispose of your vehicle for a period of at least 2 years
However, if you don’t come under the above category(s) then duty will have to paid at the following rate:-
● For vehicles under 20 Years old – 36%
● For vehicles over 20 Years old – 20%
● In addition a further ad valorem rate may also be applied which can vary from 0.75% right up to 20% dependent on the age and value of the vehicle in question.
If applicable, VAT is charged at the standard rate of 14%. More information can be found here.
Once your vehicle has cleared through customs and the relevant duty and taxes have been paid to the SARS, you will be issued with a Customs Release Notification Form. This form is then used in conjunction with your Vehicle Licence Form (ALV) in order to register your car in South Africa.
To obtain an ALV please click here.
Both the Customs Release Notification Form and the completed ALV should be presented to the Vehicle Licensing Office to register your car.
Finally, to register your car for use in South Africa, you must ensure your vehicle completes a roadworthiness test. This is very similar to the UK’s MOT test and makes sure your vehicle is suitable for the roads. Simply complete the application for certification of roadworthiness (ACR) form and complete your test at a registered test center.
Once passed you will be issued with a roadworthiness certificate and deemed registered for driving. If your vehicle fails the test, you will be able to retake the test within 14 days provided any work that needs to be carried out on the car is completed.