Importing Household Furniture into South Africa
Qualifying household furniture and personal effects can be imported into South Africa free of customs duty and VAT under rebate item 407.06 when you are changing your residence to South Africa and the relevant conditions are met.
The concession covers household furniture and other household effects that are your bona fide property and are being imported for your own use.
Goods entered under the rebate must not be sold or otherwise disposed of within six months of customs entry without the applicable customs consequences.
We help prepare the required shipping documentation and work with our appointed South African destination agent to coordinate customs clearance.
Who can qualify for the household-effects rebate?
The rebate applies to qualifying household furniture and effects imported for your own use when changing your residence to South Africa.
Returning South African residents generally need to have been outside South Africa for six months or longer for rebate item 407.06 to apply.
The six-month rule relates to the returning resident's period outside South Africa. It is not a general rule saying each piece of furniture must have been owned for six or 12 months.
What documents will I need?
SARS identifies the following core documentation for importing personal effects and household goods:
- A detailed inventory of the goods
- Form P1.160 – Declaration in respect of unaccompanied manifested household effects
- Form DA 304 – Household effects on change of residence
- SAD 500 – Customs Declaration Form
Additional supporting documents can include your passport, residence or immigration documentation and shipping documents such as the Bill of Lading.
We help prepare the required paperwork and work with our destination agent during customs clearance.
Read our full guide to shipping personal effects through South African Customs
Do I pay duty or VAT on my furniture?
Qualifying furniture imported as genuine household effects when transferring residence can receive full relief from customs duty and VAT under rebate item 407.06.
Motor vehicles, alcoholic beverages and tobacco products are excluded from this household-effects rebate and are dealt with separately.
Furniture or other goods that do not meet the household-effects conditions may be treated differently, so tell us about newly purchased furniture, commercial quantities or unusual items before shipping.
Should I arrive in South Africa before my furniture?
It is sensible to coordinate your arrival with the shipment because Customs may require passport, entry or immigration information during clearance.
If your furniture arrives before the necessary clearance documents are available, storage or other destination charges can arise.
Your Move Manager and South African destination agent can advise on timing before your shipment leaves the UK.