Customs glossary
South African Customs Documents & Terms Explained
South African import and export paperwork comes with its own alphabet soup — COO, EUR.1, VOC, APN and more. This glossary explains the customs documents and terms you’ll actually run into when trading through South Africa, in plain English. Use the jump links below to find a term, or skip the paperwork entirely and let us handle your clearance.
Jump to a term
Certificate of Origin • Certificate of Conformity • EUR.1 certificate • SADC Certificate of Origin • DA65 • Voucher of Correction • VAT 404 guide • SARS rebate • Tariff Determination Notice • NRCS Letter of Authority • Clearing instruction • Advance Payment Notification • RLA registration • Cargo dues • SOS bond store • Switch bill of lading • Importer / Exporter of Record • Temporary aircraft import • Cross-trade shipment
What is a Certificate of Origin (COO)?
A Certificate of Origin states the country where your goods were produced or manufactured. Customs authorities in the destination country use it to set duty rates, apply trade-agreement preferences, and enforce import controls. Most are issued or endorsed by a chamber of commerce, and many shipments simply won’t clear without one. It’s one of the most commonly requested documents in international trade.
What is a Certificate of Conformity (COC)?
A Certificate of Conformity confirms that goods meet the technical standards and regulations of the importing country before they ship. It’s commonly required for regulated products such as electronics, vehicles, and building materials. Without a valid COC, regulated goods can be held or refused entry at the border, so check early whether your destination market runs a pre-shipment conformity programme.
What is a EUR.1 movement certificate?
A EUR.1 is a movement certificate that lets goods qualify for preferential — reduced or zero — duty under South Africa’s trade agreements with the EU, EFTA, and the UK. It certifies that the goods genuinely originate in the exporting country under the agreement’s rules of origin. Presenting a valid EUR.1 at clearance is what unlocks the lower rate, so it directly affects your landed cost.
What is a SADC Certificate of Origin?
The SADC Certificate of Origin lets goods traded between Southern African Development Community member states claim preferential duty rates under the SADC Trade Protocol. The goods must meet SADC rules of origin to qualify. It’s the regional equivalent of the EUR.1 used for European trade, and getting it right can substantially reduce duty on intra-SADC shipments.
What is a DA65?
A DA65 is a SARS customs form used to claim a refund or drawback of duties already paid — typically where goods are exported or later qualify for a rebate. It’s the formal mechanism for recovering duty you shouldn’t ultimately have borne. Every claim must be backed by supporting documents and lodged within the prescribed period.
What is a Voucher of Correction (VOC)?
A Voucher of Correction is a customs declaration used to amend a bill of entry that has already been processed — for example to fix a value, tariff code, or quantity. It creates a formal, auditable correction rather than leaving an error on record. SARS may raise additional duty or VAT, or refund an overpayment, off the back of a VOC.
What is the VAT 404 guide?
VAT 404 is SARS’s official Guide for Vendors — the reference that explains how VAT works in South Africa, including registration, input and output tax, and compliance. Importers use it to understand when import VAT can be claimed as input tax. It’s guidance rather than a form you file, but it’s the document SARS points vendors to.
What is a SARS rebate?
A rebate is a provision in the customs tariff that reduces or removes the duty otherwise payable on specific goods, usually to support local manufacturing or particular industries. Qualifying importers must be registered for the relevant rebate item and meet its conditions. Used correctly, rebates can meaningfully cut your landed cost — but the registration and record-keeping have to be in order.
What is a Tariff Determination Notice (TDN)?
A TDN, or Tariff Determination Notice, is a decision issued by SARS on the classification of goods under the Customs and Excise Act. It confirms the correct tariff heading for your goods, which determines the duty rate and any controls that apply. Importers can rely on a binding TDN to ensure compliance and avoid penalties from misclassification.
What is an NRCS Letter of Authority (LOA)?
The National Regulator for Compulsory Specifications (NRCS) requires a Letter of Authority for certain regulated products — including some electrical, automotive, and building goods — before they may be sold in South Africa. The LOA confirms the product meets the applicable compulsory specification. Importing regulated goods without one risks them being detained or destroyed, so secure it before you ship.
What is a clearing instruction?
A clearing instruction is the written authority you give your clearing agent to clear a specific shipment on your behalf, along with the details and documents they need to do it. It sets out the cargo, its value, the terms of sale, and any special requirements. The more complete your clearing instruction, the faster and cleaner your clearance.
What is an Advance Payment Notification (APN)?
An APN is a notification you must obtain from SARS before making an advance foreign-exchange payment of more than R50,000 for goods you intend to import. It links the money leaving the country to the import that follows, tightening SARS’s oversight of trade-related forex. Your bank will ask for the APN reference before releasing the payment.
What is SARS RLA registration?
RLA stands for Registration, Licensing and Accreditation — SARS’s modernised system for registering importers, exporters, and customs clients under the New Customs Acts Programme (NCAP). It’s where you obtain and manage your customs client number and related licences. Getting your RLA registration right is the foundation of compliant trading.
What are cargo dues?
Cargo dues are charges levied by the Transnet National Ports Authority on cargo moving through South African ports — separate from customs duty and VAT. They’re based on the type, weight, or volume of the cargo. They form part of your total port cost and should be built into landed-cost planning so there are no surprises.
What is an SOS bond store?
An SOS bond store is a facility where goods are stored under bond — not subject to local duties and taxes until they are officially released, typically within a six-month period. This offers cash-flow advantages, since duties are deferred until the goods actually enter the market. It’s useful for imported stock you want to hold before clearing.
What is a switch bill of lading?
A switch bill of lading is a second set of bills issued to replace the original, usually so that one party in the transaction can’t see another’s details — common in cross-trade deals. It must be handled carefully and legitimately, with the first set surrendered before the switch. Done improperly it creates real legal and customs risk, so it’s work for an experienced forwarder.
What are Importer of Record (IOR) and Exporter of Record (EOR)?
The Importer of Record is the party legally responsible for ensuring imported goods comply with the destination country’s laws and for paying duties and taxes; the Exporter of Record carries the equivalent responsibility on the export side. If you don’t have a local legal entity, an IOR/EOR service lets a compliant third party take on that role. It’s how foreign businesses move goods through countries where they aren’t registered.
What is a temporary aircraft import?
A temporary aircraft import lets an aircraft enter South Africa for a limited period — for maintenance, charter, or a specific operation — without paying full import duties and VAT, on condition it’s re-exported. It’s managed under customs temporary-admission provisions, often with a guarantee lodged. The paperwork and timelines must be tracked precisely, or duties can become payable.
What is a cross-trade shipment?
A cross-trade (or triangular) shipment moves goods from one foreign country to another without passing through your own. Because it’s fundamentally a freight movement, we cover it in full on our Freight & Shipping Terms page.
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