https://export-africa.co.

za/2017/07/13/importing-exporting-vehicles-south-africa/

Process of export of new or used vehicles from

RSA
 A vehicle sold to any organization/ person on foreign soil must include VAT at the
standard rate of 14%. A foreign importer can reclaim the VAT with the necessary documentation
at a border crossing at the SARS offices on exit from RSA.
 Anyone exporting a vehicle must register as an exporter with customs and excise.
 Any transporter/ carrier moving a vehicle must register as an In Bond Transporter with
customs and excise.
 Anyone exporting a vehicle In Bond must register as a Remover of Goods In Bond with
customs and excise.
 A vehicle removed in bond to any other country within the common customs union, may
only be removed to a customs and excise warehouse in that country.
 Export documents and the vehicle must be presented at the local customs and excise
offices before proceeding to the border post to exit.
 Any vehicle that enters a Southern African port must be inspected and the vehicle data
entered by a Customs and Excise officer or SAPS officer onto the VIT (Vehicle in Transit)
database managed and controlled by IVID on the TransunionAuto mainframe system.

Requirements for vehicle export from RSA

The following list of documents is necessary to export a vehicle by a dealer/ private individual
for new and used vehicle registered on eNaTIS :

 1- IE 91 – Application for export permit from ITAC.

 2- Export permit.– From ITAC.
 3- DA 550 – Bill of entry/ exit from customs and excise.
 4- F178 – Request for bank clearance from buyers bank for value of vehicle over R 50
000.
 5- CNV – Change of Notice in respect of motor vehicle from local vehicle registration
office on eNaTIS system.
 6- RPC – Request for police clearance certificate for export purposes from local vehicle
clearance offices.
 7- SARPCCO – From local police in country of export.
 8- SAPS 263 – Police clearance certificate from clearance office in country of export.
 9- SAD 500 – Customs clearance certificate from customs and excise in country of
export.
 10- IRCC – Industrial rebate credit certificate from the Dti.

The following steps from the above list are necessary for Registered manufacturers exporting
new vehicles registered on the RSA eNaTIS system to or in transit through RSA:

Steps 3, 4, 5, 6, 10 and 11

The following steps from the above list are necessary for Registered manufacturers exporting
new vehicle not registered on the RSA eNaTIS system to or in transit through RSA:

Steps 3, 4, 10 and 11

Additional documentation required for exporting

vehicles In Bond through RSA
 12- DA185
 13- CRW/ Temporary permi – Certificate of roadworthiness. This practice has now
been cancelled and NO vehicle may travel on a South African road under its own power.
All vehicles new and used must be moved on the back of a mass transport vehicle carrier.
 14- Proof of Sale/ purchase

Export process to be followed for vehicles

 Settle any outstanding debts over such vehicles and receive proof of settlement
documentation from the finance house concerned.
 Anyone exporting vehicles for commercial sale must register as an exporter (Local
Customs  & Excise office) in terms of the Customs Act. An export permit from the International
Trade Administration commission (ITAC) is required for all used vehicles except if they are
imported via Customs & Excise Bonded warehouses or brought from a vehicle manufacturer. A
private individual exporting their own car abroad does not need to register as an exporter.
 Obtain ownership & title papers from the registration authorities stating that the person
exporting the item is the valid owner and titleholder of the vehicle. This is obtained from the
local eNaTIS registration authority if a South African vehicle.
 Obtain a de-registration certificate from the eNaTIS register of South Africa stating that
there are no outstanding road ordinance fees etc.
 A police clearance certificate confirming that the vehicle is not stolen, from the local
licensing offices as supplied by the SAPS.
 Any vehicle sold to any organization/ person on foreign soil must include the standard
VAT rate of 14% payable to SARS with a receipt as proof.

Exporting new or used vehicles from dealers or

private individuals: Requires:
 For used vehicles only, An Export permit (from ITAC), application for which is made on
form IE91 obtained from ITAC.
 Form DA 550(Bill of Entry from customs and Excise)
 Form f178 (request for Bank clearance obtained from the buyers bank), if value
exceeds R 50 000-.
 Forms CNV (change of particulars of/ Notice in respect of Motor vehicle) and RPC
(Request for police clearance for export purposes completed by the SAPS) obtained from your
local vehicle registering authority and must be handed back to your local vehicle registering
authority.
 Vehicles exported to BLNS and “Prescribed Territories” require form SARPCCO vehicle
clearance completed by the local SAPS, and vehicles exported to other countries form SAPS263
vehicle clearance certificate completed by the SAPS.
 Export documents must be processed at either your local Customs office or at the border
post.
 Vehicles exported in transit through the BLNS countries also require form SAD 500
(From your local customs offices). Vin/ Chassis number on the form must match that on the
vehicle in question.

Exporting new vehicles from registered

manufacturers:
Does not require police clearance or export
permit, but does require:
 Form DA 550 (Bill of Entry from Customs and Excise)
 Form F178 (Request for bank clearance obtained from the buyer’s bank). This must be
checked by customs.
 Proof of export (consignment note) must be obtained and submitted to Department of
Trade and Industry (Dti) for an IRCC (Industrial Rebate Credit Certificate)
 If on line to the eNaTIS , forms CNV (Change of particulars of/ Notice in respect of
Motor Vehicle) and RPC (Request for Police Clearance), completed by the SAPS and obtained
from you local vehicle registering authority which must be handed back to the local vehicle
registering authority.
 Vehicles exported to BLNS and “Prescribed Territories” require form SARPCCO (South
African Regional Police Chiefs Co-Operation Organization) vehicle clearance certificate
completed by the SAPS, and vehicles exported to other countries require from SAPS 263 vehicle
clearance certificate completed by the SAPS.
 Vehicles exported in transit through BLNS countries also require form SAD 500 (from
local Customs department). Vin/ Chassis number on form must be identical to that of the vehicle.
 Export documents must be processed at your local customs department.

Exporting imported vehicles still in bond

 A vehicle removed in bond to any other country within the common Customs Union, may
only removed to a Customs and Excise warehouse in that country. Does not require police
clearance, export permit or request for bank clearance, but does require:

 Form DA 185 (The remover must be licensed as a ‘Remover of goods in bond’, with
customs by Government Gazette)
 Form DA 550 (Bill of Entry from Customs and Excise)
 Either Form DA 70 (Provisional payment to cover duties and Vat) or a Road Bond. This
must be checked at the border post and submitted within 30 days, to the office where the
provisional Payment was lodged or the Road bond was marked off.
 CRW (Certificate of roadworthiness) if vehicle is to be driven on SA roads.
 Temporary Permit (TP from the locals licensing office)
 Bill of entry/ Bill of Exit (BoE) (reflecting the Vin/ Chassis number, engine number and
temporary permit number and border post details at which the vehicle is to exit RSA.
 Sales invoice with regards to the vehicle.
 Vehicles exported in transit through the BLNS countries also require form SAD 500
(From your local Customs Department). Vin/Chassis number on form must match that reflected
on the vehicle.
 If a transporter/ carrier is moving the vehicle, proof that the transport/ carrier is registered
with customs and excise as an “In Bond Transporter”.

Before proceeding, a Customs officer must examine the vehicle and documentation and then
endorse in the manner prescribed by the CUSTOMS AND EXCISE ACT on all 3 copies of the
BoE that the vehicle and TP details are correct. A Voucher of Correction (VoC) is required if any
of the details are incorrect. The officer keeps one copy of the BoE.
The vehicle must proceed to the border post stipulated within the time period given on the TP.
A border post officer must examine the vehicle and documentation, then endorse the documents
in the prescribed manner according to the customs and Excise act on both copies of the BoE that
the vehicle and TP details are correct.
If a vehicle is removed to a common customs area country, a true copy of a BoE obtained in the
destination country must be forwarded to the controller of Customs at the relevant port of exit.

Exporting- Pre Shipment inspections (PSI)

 Certain countries, EG: Kenya, Mozambique, Nigeria and Rwanda require a pre shipment
inspection of the vehicle by a contracted service provider like Intertek ltd or SGS (Societe
Generale de Surveillance) for example.

Note that every country has its own procedure acquired from that countries DTi.

Exporting- compliance with PSI requirements

 VAT refunds.

Any vehicle sold to any organization/ person on foreign soil must include the standard Vat rate
of 14%. The buyer can apply for a Vat refund at the border/ port of Exit/ Border post, unless the
vehicle is sold CIF (Cost, Insurance, and Freight) basis in which case the transport costs to the
buyer’s premises are paid. To apply for the VAT refund at the border post, the following must be
supplied, within 3 months of the date of the invoice date:

 Original tax invoice from South African Supplier.

 Copy of buyer’s “Trading License” (Articles of Incorporation to prove the buyer is a non
South African Entity)
 If a Transporter/ Carrier is moving the vehicle, a letter of authority LoA from the buyer to
apply for VAT refund on his behalf.
 If a Transporter/ Carrier is moving the vehicle, a copy of the transporter/ carriers invoice
to the buyer.
 Copies of Customs and Excise documents.

BANK formalities
FORM 178 (Exchange Control Declaration) is:

 Required for all exports of R 50 000-00 or more, except for vehicles which are exported
to Lesotho, Namibia and Swaziland or which are exported without accrual of foreign exchange.
 Issued with the permission of the SA Reserve Bank or delegated authority.
 Completed by the exporter.
 Attested by a commercial bank.
 Used by the SA Reserve bank (foreign exchange control regulations).

FORM NEP (No Exchange Proceeds) is:

 Required when no foreign currency is due to be received in RSA, e.g. export of
household/personal effects of an emigrant, export of plant/machinery to the overseas supplier for
renovations/ repairs and subsequent re-importation, export of RSA manufactured goods for
special processing abroad and subsequent re-importation, exhibition goods for international trade
fairs, etc.
 Issued with the permission of the SA Reserve Bank or delegated authority.

Acceptable methods of payment from other

countries
 Cash is SA rand.
 Draft from consignee’s bank.
 Telegraphic transfer from consignee’s bank.
 Letter of credit (LC).

AD VALOREM (Luxury tax)

Ad Valorem Excise duty and Ad Valorem Customs Duty, of between 0% and 20% as determined
by Customs and Excise based on the status value of the vehicle, may be brought to account on
imported and exported vehicles. The importer/exporter should contact customs and excise in this
regard.