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Since 1 July 2026, travellers entering or leaving South Africa by air, land, sea or rail must submit an online traveller declaration through the South African Traveller Management System (SATMS). Travellers carrying cash, foreign currency or bearer negotiable instruments worth more than R100,000 must declare them. SARS hosted a webinar on the requirement on 14 October 2026, available on SARS TV on YouTube.
What changed
Section 30 of the Financial Intelligence Centre Act came into operation on 1 July 2026. It requires cross-border movements of cash above the prescribed threshold to be declared.
Declarations are made online through SATMS, on the SARS traveller declaration portal or the SATMS app. RSM South Africa advises submitting the declaration within 24 hours before travel.
SARS collects the declarations and makes them available to the Financial Intelligence Centre, as cash conveyance reports.
RSM reports that travellers who have not declared in advance are helped at border self-service terminals, and that no one will be refused entry or exit for this reason. Declaring in advance avoids delays.
SARS told BusinessDay on 17 October 2026 that SATMS is running at air, land and sea ports, and is separate from the delayed OR Tambo construction project.
Who it affects
South African residents and foreign travellers crossing South Africa's borders, including business owners and clients who travel with cash for trade.
What this means for accountants and finance professionals
Advise travelling clients. Clients who trade across borders, such as with Namibia, Botswana or Zimbabwe, may carry cash. They need to declare amounts over R100,000 before they travel.
The FIC sees the data. Declarations reach the FIC. Cash movements that do not match a client's records could raise questions, so the source of cash should be documented.
Two different thresholds. The R100,000 border declaration is separate from the R50,000 cash threshold report that accountable institutions file through goAML. Do not confuse them.
Keep evidence. Clients should keep proof of submission and supporting documents for the cash they carry.
What to do
Identify clients who travel across the border with cash or business goods.
Tell them to declare cash over R100,000 on SATMS before travelling.
Ask them to keep a record of where the cash came from and why they are carrying it.
Watch the SARS webinar recording for a walk-through of the system.
Sources: SARS webinar notice, 13 October 2026 · SARS TV webinar recording · AW, 14 July 2026 · Engineering News, 1 July 2026 · RSM South Africa: SATMS · BusinessDay, 17 October 2026
