Important Update: SARS Mandates Enhanced Invoice Requirements for Customs Declarations

In line with its ongoing modernisation programme, the South African Revenue Service (SARS) has introduced critical changes to customs declaration procedures. One of the most impactful updates – effective 01 April 2025 – is the mandatory inclusion of comprehensive invoice details on all customs declarations.

This initiative forms part of SARS’ broader objective to improve compliance, data accuracy, and trade facilitation through automation and stricter documentation controls. Importers, exporters, and their agents are advised to familiarise themselves with the new requirements, as non-compliance may result in entry rejection and costly delays.

Mandatory Commercial Invoice Information

As of the effective date, SARS now requires a significantly more detailed commercial invoice to support every import and/or export customs declaration. The invoice must clearly reflect the following data:

• Invoice Number
• Invoice Date
• Name and Physical Address of the Supplier
• Name and Physical Address of the Consignee
• Full Description of Goods: Including brand name and composition (e.g., “60 x 100ml perfume”)
• Payment Terms (e.g., 60 days, advance payment)
• Incoterms
• Currency
• Full Breakdown of Charges

These invoice requirements aim to ensure greater transparency and alignment with international best practices, while also aiding in the effective assessment of duties and taxes.

VAT Registration Verification Now Enforced

In addition to enhanced invoice requirements, SARS has also begun validating VAT registration details during customs processing. The following conditions now apply:

• The VAT Registration Number must be a 10-digit number beginning with “4”
• This number must correspond with the Customs Code of the registered Importer or Exporter

Failure to comply with either the invoice or VAT verification requirements may lead to customs declarations being rejected outright. This could, in turn, trigger costly delays, storage charges, or penalties.

Implications of Non-Compliance

It is imperative that traders, customs brokers, and freight forwarders take these requirements seriously. Incomplete, inaccurate, or non-validated documentation may result in:

• Rejected Customs Entries
• Clearance Delays
• Demurrage or Storage Charges
• Administrative Penalties

To avoid these outcomes, we would like to educate suppliers and buyers on these requirements and assist them with these processes.

Action Required

All clients are strongly urged to ensure that their commercial invoices are fully compliant with these updated SARS requirements prior to submission. Incomplete or inaccurate invoice data will result in customs entry rejection, impacting both timelines and logistics costs.

As your trusted customs clearing and freight forwarding partner, we are here to assist you in navigating these changes. Should you require further guidance or wish to pre-validate your documentation, please do not hesitate to contact our team.