REBATE OF DUTIES
In terms of item 407.04 of Schedule Number 4 of the Customs and Excise Act –
An immigrant or a South African resident, who originally emigrated from the Republic, obtained permanent resident status abroad, and thereafter return, can, (after obtaining permanent residence in the Republic/return to the Republic permanently), import ONE MOTOR VEHICLE PER FAMILY under full rebate of customs duties for their own personal use, provided that the imported vehicle was the personal property of the importer, and was owned and used by them for a period of at least one year prior to the Importer’s departure to the Republic.
South African Residents: Please note that unless you comply with ALL THREE conditions below, you will not qualify for the rebate of duty.
1. You originally emigrated from the Republic.
2. You obtained permanent residents’ status abroad.
3. You again return to the Republic permanently.
1. If the vehicle was owned and used for a period of less than one year, prior to departure, the amount of duty rebated will be reduced pro-rata, according to the number of days less than 12 months.
2. If the vehicle is pre owned, an application for an import permit should be submitted, prior to shipping the vehicle to South Africa. The application for an import permit should be sent to:
The Director: Import and Export Control
Private Bag X192
Telephone: (012) 428 7796
Facsimile: (012) 428 7799
3. All motor vehicles must comply with the standards as set by the South African Bureau of Standards and further information may be obtained from:
SABS – Electrical & Automotive Dept.
Private Bag X191
Telephone: (2712)428 6276 (Andre Stander)
Fax: (2712) 428 6233