South African importers face new fees as SARS proposes R2,500 application charges

South African businesses that import goods could soon face another increase in operating costs, with the South African Revenue Service (SARS) proposing new application fees, hourly charges and additional expenses for certain customs services.

The proposed changes could make it more expensive for companies to obtain advance rulings from SARS before importing goods, adding to the financial and administrative pressures facing businesses involved in international trade.

According to draft rules published by SARS on 14 October 2026, applicants could be required to pay an initial application fee of R2,500 followed by hourly charges depending on how urgently their applications need to be processed.

Under the proposed fee structure, businesses seeking advance rulings from SARS would face the following charges:

The final bill would depend on how much time SARS spends processing an application and whether additional technical assistance is required.

SARS would be expected to provide estimates of additional expenses and obtain approval before incurring significant costs.

Advance rulings allow businesses to obtain a formal decision from SARS before importing goods into South Africa.

These decisions can help companies avoid unexpected customs bills, disputes and delays when their shipments arrive in South Africa.

However, obtaining this certainty could become considerably more expensive under the proposed rules.

More paperwork for South African businesses

The proposed changes would also introduce stricter application requirements.

Businesses would have to submit applications electronically through SARS eFiling or at a SARS office. Applications would no longer be accepted by email.

Applicants could also be required to provide detailed supporting documentation including:

SARS could request further information, with applicants generally given 21 working days to provide it. Failure to meet the requirements could result in an application being rejected.

The proposed charges have raised concerns among trade and customs specialists.

Taryn Hunkin, a partner at Shepstone & Wylie, questioned whether the fees and extensive information requirements could discourage businesses from using the advance ruling service.

Another concern is the lack of clarity around how long SARS would take to process applications.

Businesses could therefore face significant expenses without knowing precisely how long they would have to wait for a decision.

There are also questions about fairness. SARS could publish certain tariff and country of origin rulings, allowing other businesses to benefit from decisions initially funded by individual importers.

SARS published the draft rules on 14 October 2026, inviting interested parties to submit comments by 4 November 2026.

The proposed fee structure is part of a broader effort to formalise the advance ruling system under Chapter IXA of the Customs and Excise Act.

The rules are proposals and should not be confused with fees that have already been implemented.

For South African importers, the changes could mean another layer of costs when bringing goods into the country, particularly for businesses that rely heavily on imported products and components.

Sources: Cape Chamber of Commerce and Industry, and SARS draft rules, South African importers face application fees, hourly charges, and additional costs – Daily Investor

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