South African Revenue Services Prohibited and Restricted Goods

Published By GlobalTrade Customs (Pty) Ltd

Understanding SARS Prohibited and Restricted Goods – A Complete Guide for South African Traders

Introduction

When trading across borders, compliance is not optional — it’s essential. The South African Revenue Service (SARS) enforces strict controls over what can and cannot be imported or exported. These controls are grouped under the Prohibited and Restricted (P&R) Goods framework, designed to protect consumers, the environment, and national interests.

For importers and exporters, understanding how this framework works — and how to stay compliant — is key to avoiding costly detentions, penalties, and disruptions in supply chains.

What Are Prohibited and Restricted Goods?

Prohibited Goods

These are goods that may not be imported or exported under any circumstances. They are outright banned due to legal, health, safety, or security concerns. Examples include:

• Counterfeit goods and pirated materials
• Narcotic drugs and certain psychotropic substances
• Undeclared firearms and explosives
• Obscene or indecent publications

Restricted Goods

Restricted goods are allowed into or out of South Africa, but only under specific conditions. Traders must obtain permits, certificates, or letters of authority (LOAs) from the relevant issuing authorities before shipment.

Common examples include:

• Electrical and electronic appliances — require NRCS LOAs (National Regulator for Compulsory Specifications)
• Used machinery and vehicles — require ITAC import permits (International Trade Administration Commission)
• Medicines and medical devices — controlled by SAHPRA (South African Health Products Regulatory Authority)
• Plants, seeds, and timber — require phytosanitary permits from DALRRD (Department of Agriculture, Land Reform and Rural Development)
• Endangered species, hazardous waste, or wildlife products — managed by DFFE (Department of Forestry, Fisheries and the Environment) under CITES/TOPS regulations

 

The Role of SARS in Enforcement

SARS Customs enforces these restrictions on behalf of multiple government bodies, known as Other Government Agencies (OGAs). These authorities issue the required documentation, while SARS ensures compliance at the border.

The official SARS Consolidated Prohibited and Restricted Goods List, published on the SARS website, links HS (tariff) codes to the required authority or permit. This list is updated frequently, so importers and exporters must always check the latest version before shipping.

Consequences of Non-Compliance

Importing or exporting restricted goods without the proper authorisation can result in serious consequences, including:

• Cargo detention pending verification by the relevant authority
• Removal to the State Warehouse (with daily storage fees)
• Re-export or destruction of non-compliant goods (especially in the clothing, textiles, and footwear sector)
• Administrative penalties and fines
• Seizure or forfeiture of goods in severe cases

These penalties can lead to financial losses, shipping delays, and reputational damage — all of which are avoidable with proper planning and documentation.

Common Issuing Authorities for Restricted Goods

Authority	Main Controls
ITAC	Import/export control permits (used goods, scrap, certain vehicles, steel products)
NRCS	LOAs for electrical, electronic, and automotive products
SAHPRA	Licences and permits for medicines and medical devices
DALRRD – State Vet & Plant Health	Veterinary and phytosanitary permits
DFFE	CITES/TOPS wildlife, hazardous waste, ozone-depleting substances
ICASA	Type approval for telecommunications and radio devices
SAPS	Firearms and explosives control
SADPMR	Diamonds and precious metals (Kimberley Process)

 

How to Stay Compliant

1. Correct Classification – Identify the correct HS code for your product.
2. Consult the SARS P&R List – Verify whether your product is prohibited or restricted.
3. Obtain Necessary Permits – Apply to the appropriate authority (ITAC, NRCS, etc.) before shipment.
4. Declare Accurately – Ensure your customs declaration includes the correct codes, permits, and documents.
5. Use the SARS License & Certificate Module (LCM) – Upload permits before clearance.
6. Keep Records – Maintain a register of all permits, expiry dates, and product categories.

How GlobalTrade Customs (Pty) Ltd Can Assist

At GlobalTrade Customs (Pty) Ltd, we specialise in helping South African traders navigate SARS’s Prohibited and Restricted Goods framework. Our expert team ensures your shipments comply with all regulatory requirements, avoiding unnecessary delays and penalties.

We assist with:

• Tariff classification and P&R screening by HS code
• Permit and LOA applications with authorities such as ITAC, NRCS, SAHPRA, DALRRD, ICASA, DFFE, SAPS, and SADPMR
• Document uploads to the SARS License & Certificate Module (LCM)
• Border clearance coordination and inspection facilitation
• Post-clearance support – appeals, corrections, and re-export arrangements

With GlobalTrade Customs on your side, you can move goods confidently, knowing every detail of your compliance is covered.

Final Takeaway

The SARS Prohibited and Restricted Goods framework is complex, but compliance doesn’t have to be. By partnering with experienced customs professionals, you can streamline your trade processes, reduce risks, and ensure seamless clearance of your goods.