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How do I register as a Customs importer with SARS?
How do I register as a Customs importer with SARS?
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Direct answer
SARS states that any local or foreign person importing goods into South Africa must register as an importer, including a person importing continuous transmission commodities. A foreign importer must be represented by a registered agent. SARS also says an importer that submits its own Customs Clearance Declarations must register as an EDI user, while an importer using a licensed Customs clearing agent or registered agent does not need EDI registration for that purpose.
Registration is a starting point. It does not decide the tariff classification, customs value, import permit requirements, duty outcome or whether a particular shipment can be cleared. Those matters need their own checks before goods move.
What this means in practice
First establish who will be the importer. That may be the South African operating company, a foreign seller, a local buyer or another party, depending on the commercial structure. The name on supplier documents, payment trail, shipping records and Customs records should fit the actual arrangement. Registering the wrong entity creates compliance and operational problems later.
Foreign businesses need additional care. SARS's Customs trader information says an importer not located in South Africa must be represented by a registered agent. The representative arrangement should be set up before trying to use the importer process. A freight forwarder or logistics company may assist operationally, but do not assume that its involvement makes it the registered agent or changes who is legally the importer.
The submission choice also matters. If the importer will lodge its own Customs Clearance Declarations, SARS says it must register as an EDI user. If a licensed Customs clearing agent or registered agent will submit declarations for the importer, SARS says the importer does not need to register as an EDI user for that activity. This is a distinction between importer registration and the technical route for lodging declarations.
Step-by-step
- Confirm the business model and importer identity. Record who buys the goods, who takes responsibility for import formalities, where the importer is located and whether the goods include continuous transmission commodities. Resolve unclear contract terms before making an application.
- Check whether a registered agent is required. If the importer is outside South Africa, arrange representation by a registered agent as SARS requires. Retain the appointment, authority and contact details in the Customs compliance file.
- Prepare accurate entity particulars. Use the legal entity's correct registration, tax, address and authorised-representative details. Compare them with current records before starting. Customs applications can be delayed or rejected where the profile is inconsistent.
- Use the current SARS registration route. SARS's importer page directs traders to Registration, Licensing and Accreditation information and the Customs Trader Portal external guide for detailed steps and screens. Work from the current guide rather than old portal instructions saved by a colleague or agent.
- Submit through the correct controlled profile. Ensure the person applying has authority for the importer and that the profile corresponds to the actual trader. Keep the application reference, submitted particulars, attachments and any SARS correspondence.
- Track the outcome and resolve requests. If SARS asks for a correction or additional information, respond from the controlled file and preserve the response. Do not start a second application merely because the first one is not immediately visible.
- Decide how declarations will be lodged. If the importer will submit its own Customs Clearance Declarations, plan the required EDI registration and technical readiness. If it will use a licensed Customs clearing agent or registered agent, document that arrangement and the scope of authority.
- Build a pre-shipment checklist. Before the first shipment, confirm the Customs code or registration outcome, commercial documents, tariff classification, valuation information, permits where applicable and the selected clearance route. Keep this separate from the basic registration record.
Documents and records to keep
- Legal entity registration and current tax/profile details.
- Authority for the person submitting the application.
- Registered-agent appointment and authority, where the importer is foreign.
- Customs registration application, reference number, outcome and SARS correspondence.
- Clearing-agent or EDI decision, service agreement and responsibility matrix.
- Shipment-level commercial documents, classification and valuation support kept in the Customs file.
Important limits and exceptions
Importer registration does not authorise every Customs activity. SARS may require a trader to register, license or obtain a Customs code for activities regulated under the Customs and Excise framework. The needed route can depend on the goods and the trader's activities, so avoid using one registration outcome as a blanket permission statement.
The EDI point is narrow. SARS says own submitters of Customs Clearance Declarations need EDI user registration, but an importer using a licensed clearing agent or registered agent does not need it for that purpose. The importer remains responsible for governing its own information, commercial documents and appointed representatives.
Do not confuse importer registration with an import permit, tax registration, Customs valuation decision or duty calculation. Those are separate questions, often requiring specialist input before a shipment is dispatched.
When to get tailored advice
Seek Customs and trade advice before importing high-value, restricted, excisable, controlled or unusual goods; if the importer is foreign; if the commercial contract leaves importer responsibilities unclear; or if a group entity, clearing agent and supplier all appear in the documents. Get help quickly if goods are already in transit and the registration or representation position is unresolved.
Related TaxProof guides
Sources
- SARS, Importers