SARS Commits to 90 Days Turnaround for Customs Rulings
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If you’ve ever felt stuck in customs limbo waiting for SARS to approve a tariff, valuation, or origin ruling, relief is finally here. This is a major win for importers, exporters, and practitioners advising clients on cross-border trade.
📌 However, it's important to note that the 90-day timeline only begins once all required documentation has been correctly submitted. Incomplete or inaccurate applications will pause the process until resolved.
Custom Processes With 90 Days Turnaround
The 90-day commitment now applies to these five Customs processes:
Tariff Classification
The tariff classification policy helps traders obtain a binding decision from SARS on the correct tariff heading for their goods, which directly affects duties and VAT. Supporting documents typically include product descriptions, technical specifications, commercial invoices, and sometimes product samples or brochures.
Valuation of Imports
The valuation of imports policy assists importers in determining the correct customs value of goods, ensuring accurate duty and VAT calculations. SARS expects detailed documentation, including the commercial invoice, contracts, freight and insurance costs, proof of payment, and packing lists.
Valuation of Exports
The exports valuation policy requires traders to declare the free on board (FOB) value of goods leaving South Africa. This value must reflect all costs up to the point of departure. SARS may request transport documents, cost breakdowns, invoices, and agreements to verify the declared export value.
Origin Determination (Trade Agreements)
The origin determination policy supports businesses that want preferential duty treatment under international trade agreements such as SADC or the EU. To qualify, applicants must prove that their goods meet the rules of origin. This usually involves submitting bills of materials, manufacturing records, supplier declarations, and certificates of origin.
Staged Consignments
Lastly, the staged consignment policy applies to large equipment or plant imports arriving in phases. This process allows SARS to manage duties correctly across multiple shipments, provided all components are accounted for. Applications require detailed import plans, technical documents, and a timeline for delivery. SARS may revoke approvals if deadlines aren’t met, and apply full duties to consignments already cleared.
We welcome this development as a practical shift towards better service delivery and accountability within SARS Customs. It reflects the kind of regulatory certainty that helps businesses stay compliant, competitive, and confident in cross-border operations.
