Reader query provides insight into Sars’ duty policy for travellers

A frantic e-mail from an
FTW reader detailing how
she had been hammered at
Durban International Airport
for duty plus value-added tax
(VAT) after bringing in some
clothing items from a trip to
Bombay in India prompted an
immediate investigation.
In addition, she felt that
the customs officer had
overvalued the goods, which
she reckoned fell below the
permitted R3 000 maximum
value that you’re allowed
into SA.
The question was how
much are you allowed to
bring into SA duty-free.
Riaan de Lange, MD of
Tariff & Trade Intelligence
(TTi) and the writer of our
weekly Duty Calls column –
and also a specialist adviser
to SA Revenue Service – was
our first stop.
“This being the third
story in FTW of people
experiencing customs’
interventions,” he said,
“indicates that Sars is
starting to become more
vigilant in its control, which
I believe is a good thing.”
As background information
and clarification of the issue,
De Lange explained that,
in the past, when arriving
back in SA you had to
complete a DA331 ‘Customs
Declaration’.
“The four-page form
required that you complete
two pages,” he added, “with
the other pages effectively
explaining your rights and
responsibilities in terms of
the provisions of the Customs
and Excise Act (‘the Act’).”
He also said that readers
should note that this form
is still in use at SA’s land
border posts, although our
international airports do not
require the completion of the
DA331 form.
At an airport, you are
left with the responsibility
of selecting either the ‘red
channel’ where you have
something to declare or the
‘green channel’ where you
have nothing to declare.
However, a Sars official
can stop you if you go
through the ‘green channel’
and request that you provide
proof of compliance.
“What South African
citizens seem to forget,”
De Lange emphasised, “is
that by bringing in goods
purchased overseas, they are
effectively importing goods
into the country.
“Another thing that people
seem to forget is that they
take their own property
(cellphone, laptops, and
cameras etc) with them and
then on their return they
could pay customs duties
(import tax) on these
goods, unless they
have completed a
DA65 form – ‘Goods
Registered for
Re-Importation’.
Meanwhile, the
DA331 form – with
its 13 questions
which need to be
answered ‘yes’ or
‘no’ – effectively
addresses the goods
and the quantities
that you can bring
into SA duty-free.
According to
the DA331 ‘any
goods (new or used)
obtained abroad
worth more than
R3 000 in total’ must
have duty paid.
It also defines the ‘flat rate
assessment’.
Said De Lange: “Over and
above your allowance for
consumables and your duty free allowance of
R3 000, you may elect to
pay customs duty at a flat
rate of 20% on any additional
goods which you have
acquired abroad of a total
value not exceeding
R12 000.”
Looking specifically
at our reader’s case, De
Lange pointed out, “It is
important to state that
ignorance of the Act and
its rules is not a defence.
Just because Sars may not
have been as vigilant in its
enforcement in the past, does
not mean that they cannot
be now.”
Although he had to make
some presumptions from
what our reader, Nitasha
Ashokumar, directly said
in her correspondence with
FTW, he made a personal
analysis of each of the issues
that she highlighted in
her letter.