Sarah van der Merwe CA(SA)
Sarah is a CA(SA) with 12 years of experience. She specialises in VAT compliance for South African businesses. Her mission is to simplify complex tax rules for entrepreneurs.
Reviewer of calculations • Tax Specialist
Updated April 2026 | SARS Compliant
Import VAT is a tax on goods arriving from foreign countries. The rate is normally the standard 15% for South Africa. SARS collects this tax right at the border before releasing packages.
Import VAT applies when goods pass through the national borders. It ensures imported goods are taxed fairly like local ones. The tax must be paid before customs releases any shipment.
SARS or customs officials calculate the VAT on the spot. Usually, the courier company handles this payment and bills you. Every importer, whether business or private, is responsible for this cost.
Import VAT = (Customs Value + Customs Duty) × 0.15
You add customs duty to the customs value before applying VAT. Then you multiply that sum by 0.15. This yields the exact import VAT amount owed.
The customs value in our example is R10,000. This is the underlying cost of the imported goods.
The customs duty rate is 30% for these shoes. This gives a duty amount of R3,000 directly.
Add the customs value to the customs duty. The total is R13,000, multiplied by 15% gives R1,950.
The total landed cost includes value, duty, and VAT. The final imported price amounts to R14,950 total.
| Feature | Import VAT | Customs Duty |
|---|---|---|
| What it is | Value added tax on goods | Tariff on specific imported items |
| Rate | Generally 15% | Varies strictly by product category |
| Paid to | SARS | SARS |
| Purpose | Tax internal consumption fairly | Protect local specific industries |
Import VAT works as a general consumption tax for all items. Customs duty selectively applies higher rates to protect local manufacturers. Both must be paid before you can receive your shipment. They increase the total final price simultaneously.
The de minimis rule applies to low-value imports generally. Parcels with a value under R500 completely bypass import taxes. There is no VAT or customs duty applied here.
Parcels valued over R500 trigger a sequence of import taxes. Shoppers are liable for the blanket 15% VAT rate outright. The appropriate customs duty also applies depending on the items.
Assume your chosen Temu order is valued at precisely R800. Since it exceeds R500, a standard 15% VAT rate hits immediately. You might also encounter a small clothing customs duty. Your courier will demand these fees upon doorstep delivery.
| Threshold | Amount | What it means |
|---|---|---|
| De minimis | R500 | No VAT or duty below this value |
| Personal imports | R50,000 | Annual limit for personal imports |
Items below R500 move quickly with zero added costs. Exceeding R50,000 in personal imports demands a proper importer registration. These thresholds keep normal shopping simple and protect national revenue streams.
Yes. Imported items typically attract standard 15% VAT unless the value is under R500.
Customs duty normally applies to imported items with a customs value exceeding R500.
Import VAT is 15% of the combined total of the customs value plus customs duty.
Yes, any Temu order exceeding R500 faces 15% VAT plus applicable courier and duty fees.
Import VAT is a standard 15% consumption tax, while customs duties vary to protect local industries.
For standard VAT calculations on invoices and receipts, use our VAT Calculator South Africa or view our guide on How to Calculate VAT.
For official import duties and customs information visit SARS Customs and Excise.
Use our free VAT Calculator South Africa to add or remove 15% VAT instantly.
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