Importing Household Effects and Vehicles into South Africa When Moving Residence

The SARS 407.06, 407.04 and 70707070 rules explained for immigrants, returning residents, private individuals and clearing agents

Quick answer

For household and personal effects, the main customs route is rebate item 407.06 of Schedule No. 4 to the Customs and Excise Act. SARS states that personal effects and household goods may be imported into South Africa without customs duty and VAT under rebate item 407.06, provided the person has been outside South Africa for six months or longer, and SARS lists the required documents as an inventory, P1.160, DA304 and SAD500. [S4] [S5]

A motor vehicle is different. A vehicle is not cleared as household effects under 407.06. It is handled separately under rebate item 407.04, supported by DA304A, and the individual should be registered as a SARS Customs Client / importer before the vehicle clearance is lodged. Schedule 4 separates 407.04 motor vehicles from 407.06 household effects, and DA304A includes a Customs Client Code field and states that application must be made on DA185 for registration as a customs client. [S5] [S8]

The common confusion comes from customs code 70707070. This code may be used by certain natural persons excluded from formal registration requirements. The key point is that qualifying household/personal effects classifiable under tariff subheading 9999.00.10 or 9999.00.20 are treated differently from ordinary private imports, because Rule 59A.03 gives those 9999 goods a separate exclusion from formal registration. [S2] [S3] [S6]

Important compliance note

This guide is based on SARS, South African Government and ITAC source material available at the source review date listed in the source register. It is intended as customs education and operational guidance. It is not legal advice, tax advice, a SARS ruling, an ITAC decision, an NRCS decision, or a substitute for a shipment-specific customs determination.

For any live shipment, especially a motor vehicle or high-value relocation file, the final entry treatment must be confirmed by the appointed licensed clearing agent and, where required, SARS, ITAC or NRCS.

Decision table: which route applies?

1. The three rules people usually confuse

When a person moves to South Africa, three separate concepts often get mixed together:

• the household-effects rebate under rebate item 407.06;

• the motor-vehicle rebate under rebate item 407.04; and

• the 70707070 unregistered natural-person customs code under Rule 59A.03.

They are not the same thing. Household furniture and other household effects are covered under 407.06, but motor vehicles are expressly excluded from that item. Motor vehicles are handled separately under 407.04. The 70707070 rule is a registration rule: it determines when a natural person may use a generic code instead of formal importer/exporter registration. [S3] [S5]

2. Household and personal effects: the 407.06 route

2.1 What SARS says

SARS states that personal effects and household goods may be imported into South Africa without customs duty and VAT under rebate item 407.06 of Schedule No. 4, provided the person has been outside South Africa for six months or longer. SARS lists the required documents as inventory, P1.160, DA304 and SAD500. [S4]

Schedule 4 describes rebate item 407.06 as applying to household furniture, other household effects and other removable articles, including equipment necessary for the person’s calling, trade or profession, but excluding industrial, commercial or agricultural plant, motor vehicles, alcoholic beverages and tobacco goods. The goods must be the bona fide property of the natural person and family, imported for own use on change of residence, and must not be disposed of within six months from date of entry. [S5]

2.2 Goods normally covered by 407.06

• Furniture and household contents.

• Household appliances and domestic articles.

• Clothing, personal belongings and removable household effects.

• Certain professional equipment needed for the person’s calling, trade or profession, provided it is not industrial, commercial or agricultural plant.

2.3 Goods excluded from 407.06

• Motor vehicles.

• Alcoholic beverages.

• Tobacco goods.

• Industrial, commercial or agricultural plant.

• Goods intended for sale, resale, commercial stock, business trading or disposal shortly after entry.

Motor vehicles are specifically excluded from 407.06 and must be dealt with separately under 407.04. [S5] [S7] [S8]

3. The 70707070 rule and the R150,000 threshold

3.1 The normal value rule

Rule 59A.03 allows certain natural persons to use registration code 70707070 instead of formal importer/exporter registration. One category is a person, including a traveller, who imports or exports goods where the total value required to be declared is less than R150,000 during any calendar year, whether in one or more consignments. [S2] [S3]

Important wording: the rule says “less than R150,000”. It does not say “R150,000 or less”. For ordinary non-9999 private imports, once the relevant value condition is not met, formal registration becomes the correct route. [S2] [S3]

3.2 The separate 9999.00.10 / 9999.00.20 exclusion

The R150,000 threshold is not the only exclusion in Rule 59A.03. The rule also separately allows 70707070 for a person who imports or exports goods classifiable under tariff subheading 9999.00.10 or 9999.00.20, as contemplated in the notes to Chapter 99 of Schedule No. 1. [S2] [S3]

Chapter 99 Note 9 states that tariff subheading 9999.00.10 applies to personal effects, new or used, entered under listed Schedule 4 rebate items including 407.06. Chapter 99 Note 10 states that tariff subheading 9999.00.20 applies to household furniture and other household effects, new or used, entered under listed Schedule 4 rebate items including 407.06. [S6]

3.3 Position on high-value household effects under the current rule wording

On the current wording of Rule 59A.03, if the goods genuinely qualify as household or personal effects under 407.06 and are classifiable under 9999.00.10 / 9999.00.20, formal importer registration is not required merely because the household-goods value exceeds R150,000. [S2] [S3] [S5] [S6]

The clearance must, however, be framed correctly. It should not be lodged as a generic private online-shopping import. It must be a relocation household-effects clearance under 407.06, with the correct supporting documents and correct tariff/rebate treatment.

3.4 Mandatory note on high-value 407.06 entries and SARS’ 70707070 validation

SARS implemented an automated validation rule for import declarations submitted by private individuals using customs code 70707070. SARS states that if the cumulative value of imports under this code exceeds R150,000 per calendar year, any further declarations will be automatically rejected. SARS’ public validation notice does not expressly state that 9999.00.10 / 9999.00.20 relocation entries are excluded from that cumulative-value validation. [S10] [S11]

In other words, registration status and rebate entitlement are different questions. If the goods qualify under 407.06, obtaining a formal Customs Client code to overcome a system validation issue does not remove the 407.06 rebate claim.

4. How 70707070 should be understood on the customs declaration

Rule 59A.03 says 70707070 may be used only if the person is a natural person, enters the goods for home consumption, temporary export or export, and reflects the required SARS taxpayer reference, South African ID number or passport number in the field provided on the bill of entry or declaration form. [S2] [S3]

SARS’ current goods declaration completion annexure separates unregistered trader identification details from registered importer details. The compliance principle is to use 70707070 only where SARS allows the generic unregistered code, capture the person’s ID/passport/tax reference in the prescribed unregistered-trader field, capture the clearing agent as agent/declarant, and use a formal Customs Client/importer code where registration is required. [S9]

5. Motor vehicles: why a vehicle is different

5.1 A vehicle is not household effects

A vehicle is not cleared as household effects under 407.06. Schedule 4 places motor vehicles under 407.04, and 407.06 expressly excludes motor vehicles. DA304 for household effects states that a separate DA304A must be completed for a motor vehicle, and DA304A is the separate motor vehicle declaration for a natural person on permanent change of residence under item 407.04. [S5] [S7] [S8]

5.2 The 407.04 vehicle route

Under 407.04, Schedule 4 allows one motor vehicle per family, imported by a natural person for personal or own use, where the person permanently changes residence to South Africa and complies with the ownership, use and non-disposal conditions. Any entry under 407.04 must be supported by a completed DA304A. The rebate under 407.04 is allowed only once per family during a three-year period. [S5]

Vehicle qualification caution

Qualification should be confirmed with the appointed clearing agent and, where necessary, SARS before the vehicle is shipped.

The 20-month restriction is important because older online guidance may still refer to different disposal periods. The current Schedule 4 text should be used for the customs position at publication. [S5]

Separate ITAC two-year non-disposal condition

The SARS rebate condition and the ITAC import-control condition are separate regulatory obligations.

SARS rebate item 407.04 currently contains its own non-disposal condition applying for 20 months from the date of entry.

ITAC's used-vehicle import requirements contain a separate two-year non-disposal undertaking from the date of importation.

Both requirements must be complied with independently.

The expiry of the SARS 20-month period does not cancel an ITAC condition that remains in force, and compliance with the ITAC period does not replace the separate SARS rebate requirements.

5.3 Importer registration for the vehicle

For a motor vehicle, the operational and compliance rule is: register the individual as a SARS Customs Client / importer before the vehicle clearance is lodged.

There are three reasons. First, a 407.04 vehicle is not classifiable under 9999.00.10 / 9999.00.20. Those Chapter 99 subheadings apply to personal effects and household effects, including goods under 407.06, not to 407.04 vehicles. Second, if the vehicle value brings the person’s cumulative 70707070 imports to R150,000 or more in the calendar year, the ordinary value exclusion is not available. Third, used/second-hand vehicles are controlled goods requiring ITAC handling, and official guidance says to register as an importer at SARS before applying to ITAC. [S2] [S3] [S6] [S10] [S13] [S14] [S15]

ITAC’s vehicle-import process also supports this sequence: gov.za states that controlled, used or second-hand goods require SARS importer registration before applying to ITAC, and ITAC lists IE462 as the application form for importing a second-hand or used passenger vehicle. [S14] [S16]

DA304A reinforces this because the form contains a Customs Client Code field and states that application must be made on DA185 for registration as a customs client. [S8]

6. Clearing agent code vs importer code vs EDI registration

6.1 Clearing agent code

A clearing agent may submit the customs declaration on behalf of the importer. The clearing agent uses its own agent/declarant credentials for that role.

6.2 Importer / Customs Client code

The importer code is the customs client number of the actual importer where registration is required. The clearing agent’s code does not become the private individual’s importer code. [S9] [S12]

6.3 EDI-user registration

EDI-user registration is different from importer registration. SARS states that registered importers/exporters must also register as EDI users only if they submit their own customs declarations. If they use a licensed customs clearing agent or registered agent, they do not need to register as an EDI user. [S12]

7. Required document checklists

7.1 Household / personal effects checklist

• Detailed inventory of goods.

• Passport and ID details.

• Evidence of change of residence.

• Evidence of qualifying absence where applicable.

• Form DA304.

• Form P1.160.

• SAD500 customs declaration.

• Any additional supporting documents requested by SARS or the clearing agent.

SARS specifically lists the inventory, P1.160, DA304 and SAD500 for personal effects and household goods. [S4]

7.2 Motor vehicle checklist

• SARS Customs Client / importer registration for the individual importer.

• DA304A.

• ITAC IE462 application / import permit for the second-hand or used passenger vehicle.

• NRCS Letter of Authority where required.

• Vehicle registration certificate.

• Proof of ownership and personal use.

• Proof of permanent change of residence / permanent residence status where required.

• Passport / ID.

• Proof of qualifying foreign employment where applicable to the ITAC application. For a returning South African resident relying on permanent employment abroad, obtain a signed and dated employer letter on company letterhead confirming the period of permanent foreign employment. Documents such as payslips, salary advice, work permits, job offers, employment contracts or tax records should not be relied upon by themselves where ITAC requires employer confirmation.

• Shipping documents.

• SAD500 customs declaration.

• Any additional SARS, ITAC or NRCS documents required for the specific vehicle.

Government guidance confirms that a second-hand vehicle may only be imported if a permit has been granted, and the gov.za process for controlled/used goods begins with registering as an importer at SARS before applying to ITAC. ITAC’s application forms page identifies IE462 as the application for importing a second-hand or used passenger vehicle. [S13] [S14] [S16]

8. Worked examples

Example 1: Returning South African resident importing household goods worth R450,000

A South African resident returns after being abroad for more than six months and imports household furniture, clothing, kitchenware and personal belongings worth R450,000. This is not treated as a normal private online-shopping import. If the goods are genuine household/personal effects and qualify under 407.06 / 9999.00.10 or 9999.00.20, the R150,000 ordinary private-import value limit does not automatically force formal importer registration. [S2] [S3] [S4] [S5] [S6]

Correct route: 407.06 + 9999.00.10 / 9999.00.20 + DA304 + P1.160 + inventory + SAD500.

Example 2: Immigrant importing household goods and a car

An immigrant moves permanently to South Africa and imports household goods plus a motor vehicle. The household goods and the vehicle must be handled separately. Household goods are considered under 407.06, with DA304, P1.160 and inventory. The vehicle is considered under 407.04, with DA304A and the vehicle import-control process. [S5] [S7] [S8]

• Household goods route: 407.06.

• Vehicle route: 407.04.

• Vehicle importer route: SARS Customs Client / importer registration.

• Vehicle controls: ITAC IE462 and NRCS requirements where applicable.

Example 3: Private person imports a vehicle worth R120,000

Under Rule 59A.03 alone, non-9999 goods below R150,000 may appear to fall within the ordinary 70707070 value exclusion. But a used/second-hand vehicle is a controlled import. Government guidance says controlled, used or second-hand goods require importer registration with SARS before applying to ITAC, and SARS confirms the sequence as Customs registration before ITAC application. [S13] [S14] [S15]

Correct operating rule: do not treat a vehicle as a normal 70707070 private import. Register the person as a SARS Customs Client / importer and follow the 407.04 / DA304A / ITAC IE462 / NRCS route.

9. Common questions

Do I need to register as an importer for household goods if the value is more than R150,000?

Rule 59A.03 gives 9999.00.10 / 9999.00.20 goods a separate exclusion from formal registration. However, high-value 70707070 system validation must be planned for.

Can the clearing agent just use 70707070 for everything?

No. 70707070 is only available where Rule 59A.03 permits it and the conditions in the rule are met. It is not a blanket code for commercial imports, resale goods or vehicle imports.

Can a vehicle be cleared as household effects?

No. Motor vehicles are excluded from 407.06 and are dealt with separately under 407.04.

Does the clearing agent’s code replace the importer’s code?

No. The clearing agent may lodge the declaration as agent/declarant, but the importer code belongs to the importer where importer registration is required. Using a clearing agent removes the need for the importer to register as an EDI user, not the need for importer registration where required.

Does a vehicle imported under 407.04 qualify for duty and VAT relief?

Yes, if the person qualifies and complies with rebate item 407.04. The vehicle still follows the separate vehicle route: DA304A, importer registration, ITAC/NRCS controls and vehicle documents.

What happens if SARS rejects a high-value 70707070 household-effects declaration?

If the entry genuinely qualifies for the relevant household-effects treatment under 407.06 / 9999.00.10 or 9999.00.20 but is affected by SARS's automated 70707070 validation, the clearing agent should confirm the correct Customs Code and declaration treatment with SARS.

SARS's November 2025 notice states that once the automated threshold has been reached, the affected private individual must obtain a formal Customs Code before a new declaration is submitted.

Customs Client registration and eligibility for the household-effects rebate are separate questions. Obtaining a formal Customs Code does not, by itself, remove an otherwise valid rebate claim.

10. Operational summary

This section describes Sterdts’ operational approach. It is not legal advice, customs advice, tax advice, a SARS ruling, an ITAC decision, an NRCS decision, or a guarantee of customs release.

Official source register

Source links were checked for availability on 11 August 2026.

What this page does not cover

For live shipments, the final customs treatment must be confirmed by the appointed clearing agent and, where required, SARS, ITAC, NRCS, or another relevant authority.

Related Sterdts guides

This guide should be read together with the wider Sterdts Knowledge Base articles on customs clearance, documents, charges, shipment delays, and international household moving.

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