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Vehicle Imports
No second hand vehicles may be imported into South Africa for commercial
purposes. No left hand drive vehicle may be legally imported or
operated on South African roads. With effect from 23 July 2004 no
import permit will be granted in respect of any left hand drive vehicle.
The only exception is if the LHD vehicle was first registered and licensed
in the name of the importer before January 1, 2000
Application must be made to the respective authorities
to obtain an import permit before the intended import. A Letter of
Authority (LOA) must also be obtained before the vehicle is loaded for
transport to South Africa.
- Returning South African Residents
Returning South African residents may apply for import permits in respect
of their vehicles acquired in South Africa before they left the country;
provided certain documents can be produced. These
vehicles may be (re)imported without the payment of any Customs duty.
VAT may however, in certain circumstances be payable.
Returning South African residents may import his/her
used vehicle(s) to a maximum of three vehicles if he/she returns permanently
to the South Africa after a minimum uninterrupted period of absence of six
months working, studying or conducting research abroad. It is also required
that the vehicle(s) be registered in his/her name for a minimum period of
six months prior to the return. The imported vehicle(s) may not be disposed
of within a period of two years from date of importation.
Customs duty, Ad Valorem Customs duty and VAT will however be payable.
The original invoice will be called for and the Customs and Excise Act
provides for certain percentages to be deducted form the invoice value,
dependent on the age of the vehicle. In the absence of such an
invoice, South African Customs and Excise normally ask for three valuation
certificates and determine the value accordingly.
We can obtain all relevant import permits and LOA's on your behalf.
Contact us for more information.
info@ginamar.co.za
- Immigrants and persons who permanently change their
residence to South Africa
Rebate item 407.04 provides for one motor vehicle per family on permanent
change of his/hers residence to South Africa. This rebate item further
prescribe that the vehicle must have been registered in the importers name
and must have been used by him, for a minimum period of 12 months prior to
his/her departure to South Africa. (Certain exceptions may be made by
the Commissioner for the SARS in respect of certain intended residence
arriving from African countries). The vehicle may then not be sold,
lent, hired or be disposed of in any manner for a period of 20 months after
date of import. No Customs duties will be payable on such a vehicle.
Rebate item 407.06 further provides for all his/hers personal belongings
and household effects to be imported. Certain goods are however
excluded. No Customs duties will be payable on their personal and
household effects.
As stated above, an import permit and a LOA will have top be obtained
before the import is made.
We can obtain all relevant import permits and LOA's on your behalf.
Contact us for more information.
info@ginamar.co.za
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