Tax Focus - June 2026 Issue

SARS updates

The South African Revenue Service (SARS) has announced that, from 1 June 2026, all foreign-registered vehicles entering or leaving South Africa must be declared in advance through the SARS Traveller Management System (TMS).

According to SARS Commissioner Dr Johnstone Makhubu, the new requirement brings South Africa in line with international customs standards and forms part of SARS’ broader efforts to modernise border and customs operations. The initiative is aimed at improving risk-based screening, enhancing coordination with other authorities, strengthening national security, and ensuring that goods, vehicles, and currency are properly declared before crossing the border.

Foreign vehicles that are temporarily imported into South Africa may qualify for temporary import permits valid for six months. These permits will allow multiple border crossings during the validity period without requiring a new application each time. Frequent travel for work, study, business, medical treatment, or other legitimate reasons will not invalidate the permit, provided it is renewed before expiry. SARS said the system is intended to simplify compliance while ensuring greater consistency and oversight at border posts.

Although travellers are encouraged to complete declarations online before arriving at the border to benefit from faster processing, SARS confirmed that assistance will still be available at ports of entryfor those unable to use the online system. Dedicated officials will help travellers complete the required procedures. However, online declarations will not replace physical customs inspections, and all travellers must still report to customs officials for verification and possible inspection.

Dr Makhubu stressed that compliance with the new rules is mandatory. Vehicle owners who fail to declare foreign-registered vehicles, or who submit false or incomplete information, may face enforcement action and delays at border crossings. He added that travellers who comply fully with the legal requirements should experience a smooth process, while non-compliance could result in longer waiting times.

SARS has urged foreign vehicle owners and cross-border operators to consult official SARS platforms for accurate information and to familiarise themselves with the new declaration requirements before the system comes into effect on 1 June 2026.

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