Plain-English guide

The SARS clearing process, explained.

Six steps between your container leaving the origin port and being trucked to your warehouse. Here's what happens at each — and where shipments actually get stuck.

1. Importer registration & documents

You need a SARS customs code (importer code) — a one-time registration on eFiling. From your supplier: commercial invoice, packing list, bill of lading or airway bill, and any certificates of origin (SADC EUR.1, AGOA, etc.) or permits (ITAC, DAFF, NRCS) required for your commodity.

2. Tariff classification

Every product maps to an 8-digit tariff heading in Schedule 1 Part 1. This heading sets your duty rate, and picking wrong is the single biggest source of overpayment or SARS queries. This step happens before lodgement, not after.

3. SAD 500 lodgement via EDI

The clearing agent lodges the Customs Declaration (SAD 500) electronically with SARS. This declares the customs value (CIF), the tariff heading, the country of origin, any rebates, and the CPC (Customs Procedure Code) — e.g. 40 00 00 for home consumption.

4. SARS response — Release, Stop, or Detain

Within minutes, SARS returns one of three responses. Release: cleared to move. Stop for documents: they want to see the paper trail. Detain / examine: physical inspection at a state warehouse. A good clearer's job is preventing #2 and #3 through clean lodgement, and resolving them fast when they happen.

5. Duty & VAT payment

Once released, duty and VAT are paid to SARS via the clearer's deferment account (typically a 7-day cycle) or upfront. VAT-registered importers claim the input VAT back on their next return using the DA 490 or the equivalent statement.

6. Port release & delivery

Shipping-line release, terminal handling charges (THC), and container deposit are settled. The container is released to your transporter — the clearer typically coordinates the haulier and gets a POD back to you.

Where shipments actually get stuck
  • Wrong tariff heading. Duty rate is off, SARS queries, cargo sits.
  • Missing permits. ITAC, DAFF, or NRCS approvals not in place before arrival — cargo detained at port.
  • Origin certificate errors. EUR.1 or SADC certificate incorrectly completed at origin voids your rebate.
  • Undervaluation flags. SARS uses a valuation database; declared values outside normal ranges trigger inspection.
  • Late document arrival. Original bill of lading not endorsed = no shipping-line release, even if SARS clears.
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