South Africa

The Republic of South Africa (South Africa) is the most industrialized economy in Africa and ranks among the world’s top 40 economies (by nominal GDP). With a population of about 62 million people, South Africa serves as a regional trade hub for the African continent. It has a growing ecommerce sector driven by urban consumers, improving digital adoption, and strong logistics connections through its major ports and airports. According to the Organisation for Economic Co-operation and Development (OECD), South Africa’s comparative price level is around 52, meaning consumers pay on average 48% less than Americans for the same product – making it a price-sensitive but high-potential market.

Key info

Country code (ISO 3166-1 alpha-2): ZA
Country code top-level domain (ccTLD): .za
Currency (ISO4217): South African Rand (ZAR)
World Trade Organization (WTO) Status: Member

Duty information

South Africa applies tariffs under the Customs and Excise Act, administered by the South African Revenue Service (SARS) Customs & Excise Division.

Most Favored Nation (MFN) duty rates typically range from 0% to 30%, depending on the product (higher rates apply to clothing, textiles, and footwear).
Many industrial inputs and capital goods are subject to lower or zero rates.
Duty is assessed on the CIF value.

Sales tax

South Africa applies Value Added Tax (VAT) on domestic and imported goods:

Standard rate: 15% (applies to most goods and services)
Zero-rated goods: Basic foodstuffs (e.g. maize meal, brown bread, rice, vegetables) and some agricultural inputs.
VAT on imports is calculated on the value of goods + duty + shipping/insurance.

Additional taxes & charges

Excise duties apply on alcohol, tobacco, fuel, and certain luxury products.
Environmental levies may apply on plastic bags, tires, and certain emissions-producing goods.
Anti-dumping duties (ADD) and countervailing duties (CVD) may be imposed on specific goods (e.g. steel, cement, poultry).

De minimis thresholds

South Africa phased out de minimis in 2024, effectively eliminating the de minimis exemption for imported goods, meaning VAT and duties are now applied to all imports regardless of value.

Custom union

South Africa is a founding member of the Southern African Customs Union (SACU), the world’s oldest functioning customs union (established in 1910). SACU consists of: South Africa, Botswana, Eswatini (formerly Swaziland), Lesotho, and Namibia.

Goods can circulate duty-free within SACU, with no customs duties or tariffs on intra-union trade. A common external tariff (CET) applies to imports from outside SACU, meaning all SACU members apply the same duty rates to third-country imports.

Prohibited & restricted goods

South Africa enforces import restrictions through SARS and the Department of Trade, Industry and Competition (DTIC). Restricted or prohibited goods include:

Firearms, ammunition, and explosives (without permits)
Narcotics and controlled substances
Counterfeit goods and pirated media
Endangered species and related products (CITES restrictions)
Certain agricultural products, plants, and animals (subject to permits and phytosanitary rules)
Hazardous chemicals, asbestos, and radioactive materials
Cultural property, heritage items, and antiquities (permits required)
Goods from sanctioned countries (subject to UN and South African sanctions)

An official list is available from the SARS website.