An "import/export licence" in South Africa is really a customs client code issued by SARS, and under SARS's Registration, Licensing and Accreditation policy no person may import into or export from South Africa unless registered. That is separate from an import or export permit, which is issued by ITAC and is only needed for controlled goods. Almost everyone who asks for a licence needs the SARS registration; only some also need an ITAC permit.
Getting these two confused is what turns a two-week process into a three-month one.
What is the difference, exactly?
| SARS customs registration | ITAC permit | |
|---|---|---|
| Issued by | SARS Customs | International Trade Administration Commission |
| What it is | Your customs client code — importer's or exporter's code | Permission to bring in or send out specific controlled goods |
| Who needs it | Anyone importing or exporting | Only those dealing in controlled or restricted goods |
| Covers | You, as a trader | A category of goods |
| Without it | You cannot clear anything through customs at all | Those specific goods are stopped |
The short version: the SARS code is about you. The ITAC permit is about the goods.
You may need one, or both. You will almost certainly need the SARS code. Whether you need an ITAC permit depends entirely on what you are moving.
Do I need the SARS registration?
If you are importing or exporting commercially, yes.
SARS's external RLA policy is explicit that no person may import into or export from South Africa unless registered as an importer or exporter. There is no informal route below which this does not apply.
Without a customs code your goods do not clear. They sit. Storage charges accumulate. And storage at a port or airport is expensive in a way that surprises first-time importers — a delay that costs nothing in theory can cost more than the shipment margin in practice.
Registration goes through Registration, Licensing and Accreditation (RLA), ordinarily via SARS eFiling.
What do I need to register with SARS?
Expect to provide broadly the following, and expect the requirements to be applied strictly:
Certified copy of the identity document of the relevant person
Certified copies of your company registration documents
Proof of address — a municipal water and electricity account is the standard
Tax registration certificate
A telephone or cellphone contract older than three months
That last one catches people, because it is not the sort of document anyone keeps to hand.
Two things are worth flagging before you start.
Your CIPC records must be correct. The company registration documents you submit are the ones on the register — if directors or the registered address are out of date, fix that first. See what are company registration documents.
Your SARS profile must work. You need a functioning eFiling profile with a correct registered representative. Where the registered representative is someone who has left the business, you cannot transact at all, and the RAV01 process to change it takes its own time. See what is a SARS registered representative.
Confirm the current requirements with SARS before you submit. The RLA process and the document list are updated from time to time, and an application rejected for a missing document restarts your timeline.
When do I also need an ITAC permit?
When the goods themselves are controlled.
Not everything is. Most ordinary commercial goods move on the customs code alone. But permits are required for controlled or restricted goods, and there are categories that catch people out.
The one that surprises importers most is used and second-hand goods. Bringing in second-hand machinery, used vehicles or second-hand clothing is generally a permit matter, and importers frequently discover this after the container has shipped.
Other categories cover goods controlled for health, safety, environmental, agricultural or strategic reasons, and some exports are controlled as well.
Establish the position for your specific goods before you order them, by reference to their tariff classification. "It is just machinery" is not a classification. The tariff heading determines whether a permit is needed, and getting the classification wrong has consequences for duty as well as for permits.
Import permits are, in most instances, issued within five working days — which sounds fast until you realise the delay is usually in establishing whether you needed one at all.
What is the right order to do this in?
Sequence matters, because each step depends on the one before.
1. Get the CIPC record clean. Directors, registered address, annual returns current.
2. Get SARS in order. Income tax registration, a working eFiling profile, the correct registered representative, and tax compliance.
3. Classify your goods. Determine the tariff heading, and from that whether the goods are controlled and what duty applies.
4. Register with SARS Customs through RLA and obtain your importer's or exporter's code.
5. Apply to ITAC where a permit is required — and where you are registering as an exporter, note that there is a separate exporter registration process to be aware of.
6. Appoint a clearing agent. Almost every small importer uses one, and choosing a competent one is worth more than most of the cost saving people chase elsewhere.
7. Then order the goods.
The most expensive mistake in this whole process is doing step 7 first. A container arriving at a port for an unregistered importer, possibly containing goods that need a permit nobody applied for, is the worst version of this — and it is common.
What about VAT?
Import VAT is payable on goods entering South Africa, and it is calculated on a customs value base rather than simply on what you paid the supplier.
If you are a registered VAT vendor, import VAT is generally claimable as input tax where the goods are for taxable supplies and you hold the correct documentation. If you are not registered, it is a straight cost.
That is a genuine reason many importers register for VAT voluntarily, even below the threshold — the import VAT alone can justify it. See is voluntary VAT registration worth it and what input VAT you can claim.
The documentation requirements for claiming import VAT are strict. Keep the customs release documentation, not just the supplier invoice.
Frequently asked questions
What is an import/export licence in South Africa? Ordinarily it means the customs client code issued by SARS — an importer's or exporter's code. Under SARS's RLA policy no person may import into or export from South Africa unless registered.
What is the difference between an import licence and an import permit? The SARS customs code is about you as a trader and is needed to clear anything at all. An ITAC permit is about specific controlled goods. You will almost certainly need the first; you may or may not need the second.
Do I need an ITAC permit to import? Only if your goods are controlled or restricted. Most ordinary commercial goods move on the customs code alone — but used and second-hand goods commonly do require a permit, which catches importers out.
What documents do I need to register as an importer with SARS? Broadly a certified copy of the identity document, certified company registration documents, proof of address such as a municipal account, a tax registration certificate, and a telephone or cellphone contract older than three months. Confirm the current list with SARS before submitting.
How long does an ITAC import permit take? In most instances permits are issued within five working days. The longer delay is usually in establishing whether a permit was needed at all.
What happens if my goods arrive and I am not registered? They cannot be cleared. The goods sit while storage charges accumulate, and port or airport storage is expensive enough to exceed the margin on a shipment.
Can I claim back import VAT? Where you are a registered VAT vendor and the goods are for taxable supplies, import VAT is generally claimable as input tax if you hold the correct documentation. If you are not registered it is a straight cost — which is why many importers register voluntarily.
Do I need to register before I order the goods? Yes. The most expensive mistake in this process is ordering first. A container arriving for an unregistered importer, possibly needing a permit nobody applied for, is a costly and entirely avoidable situation.
Register before the container ships
The registration itself is not difficult. What makes it expensive is discovering the requirement while goods are sitting at a port, or finding that your eFiling profile is blocked by a registered representative who left two years ago.
Smartbook handles SARS customs registration for South African importers and exporters, checks that your CIPC and SARS records are in order first, and tells you before you order whether your goods are likely to need an ITAC permit.
Get your import/export licence — R2,500 →
Sort out your SARS registered representative — R499 →
Last reviewed: 28 August 2026. Written by the Smartbook team — SAIPA and SAICA accredited, SARS registered tax practitioners. Customs registration requirements, controlled goods schedules and permit processes change from time to time — confirm current requirements with SARS and ITAC before ordering goods. Tariff classification is technical and has duty consequences; take advice where the amounts are significant. General guidance, not advice on your circumstances.
Primary sources: SARS — Customs and Excise · SARS — Registration, Licensing and Accreditation · International Trade Administration Commission · Customs and Excise Act 91 of 1964 · the dtic — Exporter Registration