SARS customs registration, licensing and deferment deadlines in South Africa

An importer, exporter or clearing agent has to manage three separate clocks with SARS and ITAC: keeping a Customs and Excise registration current and migrated onto the Registration, Licensing and Accreditation (RLA) system, meeting deferment account payment dates (including an extra 13th payment at SARS's financial year end), and obtaining ITAC import or export permits before goods move, since permits are not a formality that can be sorted out after the fact.

Reviewed by TefCo Compliance Research — last verified 15 September 2026.

In short

Customs duties and VAT are payable at the time of importation under the Customs and Excise Act 91 of 1964, section 39; a deferment account only extends this by up to 30 days and requires an approved facility and surety.
SARS has been actively migrating traders onto its RLA system since 2022 and warns that customs codes can be suspended if a trader's RLA profile is not updated.
Deferment account holders face a 13th payment each financial year in addition to their normal monthly dates, with a hard cut-off time on the closing day.
ITAC advises roughly five days to issue an import permit and up to fifteen working days for an export permit, but permits must be in place before goods are cleared, not applied for reactively.

RLA registration: an ongoing requirement, not a once-off

Any person applying for a Customs or Excise client type — importer, exporter, clearing agent, warehouse licensee, deferment account holder, Registered Agent and more — does so under SARS's Registration, Licensing and Accreditation (RLA) system, either via eFiling or manually at a Customs branch office using the DA 185 and the relevant annexure, per SARS's SC-CF-19 policy.

SARS has stated plainly that it will not automatically migrate a trader's existing Customs profile: the trader must submit the application via the eFiling Customs Trader Portal or through a branch office. SARS's June 2025 notice to all Customs traders warned that failing to update RLA profile and entity details, and to merge tax and customs profiles on Legal Entity Registration, puts the trader's customs code at risk of suspension.

Recurring SARS customs and ITAC obligations
Obligation	Timing	Source
Customs duty and VAT payment (no deferment)	At time of importation	Customs and Excise Act 91 of 1964, section 39
Deferment account payment	Deferred up to 30 days, on dates chosen by the client (1st–28th of the month)	SARS SC-DT-B-02 Deferments External Policy
13th (financial year-end) deferment payment	Set annually by SARS notice, at SARS's financial year end	SARS letter to external stakeholders on the 13th deferment
RLA profile update / migration	Ongoing — must be current to avoid customs code suspension	SARS RLA urgent notice, June 2025
Import permit (ITAC)	Before goods are imported; ITAC cites roughly 5 working days to issue	ITAC Import Control FAQs
Export permit (ITAC)	Before goods are exported; ITAC cites up to 15 working days to issue	ITAC Import Control FAQs

Deferment accounts: the 30-day rule and the 13th payment

A deferment facility lets an existing registered or licensed Customs client defer payment of duty and VAT for up to 30 days, up to a limit determined by SARS and secured by a bond, applied for on Form DA 650 and DA 652. No duties or levies on locally manufactured goods may be deferred onto the account, and SARS will not allow a client with overdue debt to use the facility.

In addition to the twelve regular monthly payment dates a client selects, SARS requires a thirteenth payment at the close of its financial year. For the 2024/2025 financial year this fell due by 31 March 2025, with the statement period closing at midnight on 28 March 2025 and payment required by 15h00 on 31 March 2025 — traders should check SARS's current-year deferment letter for the applicable dates each year rather than assuming the prior year's dates repeat exactly.

The 13th deferment payment date moves with SARS's financial year-end calendar each year. Confirm the current year's cut-off time and statement close date directly from SARS's annual deferment letter before relying on a prior year's dates.

ITAC permits: apply before you need to move goods

Most new goods are exempt from import or export control, but all used or second-hand goods, waste and scrap require an import permit, and a defined list of tariff lines is subject to import or export control regardless of condition. ITAC's own FAQ guidance puts average issuing time at around five days for an import permit and up to fifteen working days for an export permit, with no fee charged for either.

Permits are applied for on ITAC's own forms — for example IE461 for a commercial import permit or IE462 for a used or second-hand passenger vehicle import — and a trader must first be registered as an importer or exporter with ITAC (Form IE230) before applying for goods-specific permits.

Frequently asked

Will SARS automatically move an existing customs registration onto RLA?

No. SARS's own FAQ states it will not do any data take-on to RLA — the trader must submit the application through the eFiling Customs Trader Portal or a branch office.

What happens if a deferment account holder misses the 13th payment cut-off?

SARS's deferment policy provides for suspension of the deferment facility where payment requirements are not met, so a missed 13th payment risks losing the facility, not just incurring interest.

Do all imported vehicles need an ITAC permit?

Used or second-hand vehicles need an import permit; check ITAC's current list of goods subject to import control for the specific tariff line before assuming a new vehicle is exempt.

Sources

TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.