Taxman adds new rule for people leaving and entering South Africa

The South African Revenue Service (SARS) has introduced a new policy for all travellers entering or leaving South Africa.

The new policy, which was introduced on 1 July 2026, requires all travellers passing through South African ports of entry to submit an online travel declaration.

This rule forms part of the digital “travel pass” piloted at South African airports back in 2022.

That year, SARS implemented the new measures on the South African Traveller Management System (SATMS) on a pilot basis at select airports. The policy was later expanded to sea and land ports.

The new policy operated on a voluntary basis during the pilot phase; however, it is now a mandatory process for all travellers.

All travellers to and from South Africa are now required to submit the online declaration within 24 hours of their departure.

“The declaration forms part of the Customs process and helps travellers meet their legal obligation to declare goods, currency and other relevant items in their possession,” the revenue service said.

“The system makes it easier for travellers to comply with Customs formalities before arriving at a port of entry or exit.”

SARS said that all persons entering or leaving South Africa by land, sea, or air must submit a traveller declaration.

This applies to South African citizens, residents, and foreigners.

Parents, legal guardians, and caretakers must complete the declaration on behalf of minors or individuals who are unable to complete it themselves.

However, there are exceptions. Persons who qualify for limited paper-based exemptions are not required to submit online.

Air and sea travellers who are only transitioning through South Africa to a final destination are also exempt, provided they do not leave the designated transfer terminals.

If a person is on a multi-stop journey to South Africa, the declaration must be submitted no more than 24 hours before departing on the final leg of their trip to South Africa.

SARS stated that the following is required for the declaration:

• Passport or travel documents
• Travel details
• Contact details
• Details of any travelling companions, if applicable
• Declarations of any goods, currency or bearer negotiable instruments—and if prompted by the system, provide further details about those items

What travellers need to declare

SARS clarified that travellers do not need to declare ordinary items intended for personal use.

However, they must declare goods, currency, and other items that exceed their personal traveller allowance or require Customs attention.

The revenue service outlined the per-person duty-free exemptions from declaration, which include:

• Goods up to R5,000 per person may be imported without paying duty or VAT
• Additional goods up to R20,000 may be allowed but may be subject to duty and VAT.
• If the total value exceeds R25,000, normal Customs duties and VAT will apply.

“This allowance is only valid once per person during a 30-day period and does not apply to goods imported by persons returning after an absence of less than 48 hours,” SARS said.

“After you submit the declaration, SARS will send a confirmation with instructions on what you must do when you arrive at the relevant port of entry or exit.”

“You should keep that confirmation available on your phone or in printed form and follow the instructions and signage at the port.”

If a person encounters issues that prevent them from submitting, such as a system failure, a lack of internet access, or another reasonable ground, they may be assisted by an officer at the port of entry or use a self-service terminal, where available.

Importantly, failing to complete the declaration is not grounds to be denied entry.

“Travellers will not be denied entry into or departure from South Africa solely because they have not completed a declaration before arriving at a port of entry,” said the revenue service.

“SARS Customs officials, supported by self-service declaration terminals, will be available to assist travellers who were unable to submit their declarations before travelling.”

However, it warned that travellers are legally required to make a proper and true declaration.

“Failure to declare goods, currency or other relevant items, or making a false declaration, may lead to delays, the detention or forfeiture of goods, penalties, or other enforcement actions,” it said.

In a related matter, President Cyril Ramaphosa has made a proclamation commencing section 30 of the Financial Intelligence Centre Act.

This requires domestic and foreign travellers with cash and goods in their possession exceeding R100,000 to declare this via the Customs and Excise Traveller Management System when crossing South Africa’s land, air, and sea ports.