Temporary Importation of Goods

Published By GlobalTrade Customs (Pty) Ltd

Temporary Importation of Goods: Understanding SARS Customs Clearance Procedures in South Africa

Introduction

Businesses, event organisers, and individuals often need to bring goods temporarily into South Africa — for trade shows, sporting events, filming, repairs, or testing. Fortunately, the South African Revenue Service (SARS) provides clear provisions under customs law that allow for temporary importation, exempting these goods from import duties and VAT — provided they are re-exported within the approved timeframe.

In this guide, we unpack the temporary importation process, its benefits, and how GlobalTrade Customs (Pty) Ltd assists companies in navigating SARS customs clearance seamlessly.

What is Temporary Importation?

Temporary importation, also known as temporary admission, allows goods to enter South Africa for a limited period without payment of duties and taxes. The importer must, however, provide security (such as a bond or provisional payment) and guarantee that the goods will be re-exported in the same condition.

This process is vital for industries involved in:

• Trade exhibitions and fairs
• Sports and entertainment events
• Repairs, maintenance, or calibration of machinery
• Filming and production equipment
• Professional or technical tools used by non-resident specialists

Key SARS Temporary Importation Regimes

1. ATA Carnet (Admission Temporaire)

An ATA Carnet is an internationally recognised customs document that allows duty-free and tax-free entry of goods into South Africa for up to 12 months.
It’s ideal for:

• Exhibition goods
• Professional equipment
• Commercial samples

SARS accepts ATA Carnets in line with its external policy guidelines. On importation, SARS verifies, stamps, and records the goods, which must later be acquitted upon re-export.

2. Temporary Importation Under Bond (TIB)

When goods are not covered by a Carnet, SARS permits temporary importation under bond. In such cases, importers lodge a provisional payment or financial guarantee equal to the potential duties and VAT that would apply if the goods were permanently imported.
Upon verified re-export, SARS refunds the payment or discharges the bond.

3. Inward Processing (Rebate) Regimes

In cases where goods are temporarily imported for processing or repair, SARS provides specific rebate provisions under the Customs and Excise Act. These require strict documentation and approval.

SARS Temporary Importation Procedure

1. Pre-Arrival Preparation: Determine the correct regime (ATA or TIB) and prepare invoices, packing lists, serial numbers, and supporting documentation.
2. Customs Declaration: Upon arrival, present documents to SARS. Goods may be inspected and verified.
3. Surety or Provisional Payment: SARS may require a financial security to ensure compliance.
4. Usage Period: The goods may remain in South Africa for the approved duration (usually 6–12 months).
5. Re-Export: Goods must be re-exported within the approved timeframe, and proof must be submitted to SARS for acquittal.

VAT and Duty Considerations

Goods temporarily imported are generally exempt from customs duty and VAT, provided they are not sold or altered and are re-exported as declared.

Failure to meet these conditions can lead to the goods being reclassified as permanently imported, resulting in payment of full import duties, VAT, and possible penalties.

Compliance and Common Pitfalls

• Failure to re-export within the allowed time results in full duty and VAT liability.
• Incomplete documentation or incorrect serial numbers can delay refunds or acquittals.
• Improperly declared items (e.g., consumables under a Carnet) may attract penalties.

To ensure smooth processing, importers should always use an experienced customs broker and maintain meticulous records of import, use, and re-export documentation.

How GlobalTrade Customs (Pty) Ltd Can Assist

At GlobalTrade Customs (Pty) Ltd, we specialise in guiding clients through the complexities of SARS customs clearance, including temporary importation of goods.

Our services include:

• Preparing and submitting ATA Carnet or TIB documentation
• Managing surety bonds and provisional payments
• Coordinating with SARS for inspections and acquittal
• Ensuring full compliance and refund recovery

With our expertise, your temporary imports can be processed efficiently — saving you time, costs, and ensuring peace of mind.

Conclusion

Temporary importation is a valuable customs mechanism for businesses operating internationally. With SARS providing structured systems like ATA Carnet and Temporary Importation Under Bond, importers can conduct business in South Africa without unnecessary financial strain — provided compliance requirements are met.

Let GlobalTrade Customs (Pty) Ltd handle your next temporary import so you can focus on what matters — growing your business across borders.