South Africa deletes the R500 VAT import exemption for BLNE goods in TLAA 5 of 2026
This page records one dated change. For the rules in South Africa as they stand today, see the South Africa guide →
- Jurisdiction
- South Africa
- Tax
- VAT
- Change type
- Threshold
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 1 April 2026
- Authority
- South African Revenue Service
- Systems
- Customs, E-commerce, Tax engine
- Verified
- Fetched from official source · medium confidence
Importers of low-value goods and printed matter from Botswana, eSwatini, Lesotho and Namibia.
Confirm with customs brokers whether the Minister has fixed the commencement date, then apply import VAT to sub-R500 consignments from Botswana, Lesotho, Namibia and eSwatini from that date.
CustomsE-commerceTax engine
Section 48 of the Taxation Laws Amendment Act 5 of 2026 (Government Gazette 54448, 1 April 2026) amends Schedule 1 to the VAT Act 89 of 1991 by deleting paragraph 2 and subparagraph (v) of paragraph 1, removing the VAT exemption on importation of goods with a customs value of R500 or less on which no customs duty is payable, and of certain printed matter imported by post not exceeding R100, that applied to goods from Botswana, eSwatini, Lesotho and Namibia. Under section 48(2) the amendment takes effect on a date to be determined by the Minister by notice in the Government Gazette; SARS VAT Connect Issue 21 (September 2026) describes the exemption as now deleted. No commencement notice was located.
What changed in detail
Section 48 of the Taxation Laws Amendment Act 5 of 2026 (Government Gazette 54448, 1 April 2026) amends Schedule 1 to the VAT Act 89 of 1991 by deleting paragraph 2 and subparagraph (v) of paragraph 1.
This removes the VAT exemption on the importation of goods with a customs value of R500 or less on which no customs duty is payable, and of certain printed matter imported by post not exceeding R100, which applied to goods from Botswana, eSwatini, Lesotho and Namibia.
Under section 48(2) the amendment takes effect on a date to be determined by the Minister by notice in the Government Gazette. SARS VAT Connect Issue 21 (September 2026) describes the exemption as now deleted. No commencement notice was located.
What it means
The law is enacted but its commencement date is not fixed, so the exemption cannot be assumed to have ended on a particular day. Importers from Botswana, eSwatini, Lesotho and Namibia should watch for the Minister’s notice and for SARS guidance on when VAT starts to apply to these low-value consignments.
SARS’s wording in its September 2026 newsletter is not a commencement notice; confirm the effective date before changing import pricing.
Proof
Goods with a customs value of R500 or less on which no customs duty is payable, and certain printed matter imported by post not exceeding R100 in value, were previously exempt from VAT on importation.
Source snapshot of the official page. Open full size ↗