Step 1 — Register as an exporter with SARS
All SA exporters must register with SARS as a registered exporter before their first export. Register on SARS eFiling under Registration, Amendments and Verification → Register for Customs and Excise. You will receive a customs client number. This is free and can be done online.
Step 2 — Determine your HS code and any export restrictions
Your HS code determines whether your product requires an export permit and whether any restrictions apply. Use our HS Code Lookup. Products that may require permits include: precious metals and stones, certain minerals and ores, agricultural products (permit from DAFF), pharmaceuticals, waste and scrap metals, dual-use goods (permit from NCACC).
Step 3 — Register for VAT (if not already)
Exported goods are zero-rated for VAT (0% VAT) in South Africa. To claim the VAT zero-rating and recover input VAT on your costs, you must be VAT-registered. VAT registration becomes compulsory once your taxable turnover exceeds R1 million per year. Register on SARS eFiling.
Step 4 — Prepare your export documentation
Standard documents required for SA exports: Commercial Invoice (description, quantity, value, Incoterms, buyer/seller details); Packing List; Bill of Lading or Airway Bill (from your freight forwarder); SAD 500 — Bill of Entry for exports (customs declaration, prepared by your clearing agent); Certificate of Origin (if claiming preferential rates under a trade agreement).
Step 5 — Lodge your export bill of entry
Your licensed customs clearing agent (freight forwarder) lodges the SAD 500 export bill of entry with SARS at the port of exit. SARS may physically examine goods before release. Keep a copy of all export documentation for at least 5 years — SARS requires this as proof of export for VAT zero-rating purposes.
Step 6 — Claim VAT zero-rating on your VAT return
On your VAT201 return, exports are reported at 0% output VAT. You can still claim input VAT on all costs related to producing or acquiring the exported goods. This is the primary financial benefit of exporting — you recover VAT on all your SA inputs while the export itself is zero-rated.
Key SA export resources
SARS Customs
sars.gov.za — Customs and Excise registration and SAD 500
ITAC
itac.org.za — Import and export permits, trade remedies
DTIC
dtic.gov.za — Trade policy, incentives, AGOA eligibility
SEDA
seda.org.za — Small business export development support