SARS is increasingly extending its digital compliance approach beyond income tax and into customs, travel and cross-border trade. Recent changes suggest that border compliance is becoming more data-driven, more immediate and less tolerant of gaps in documentation.
From 1 June 2026, SARS launched a new digital Traveller Declaration System, requiring travellers crossing South African borders to submit online customs declarations and declare foreign-registered vehicles. SARS reported that nearly 39,000 foreign-registered vehicles had already been registered and positioned the reform as part of its broader effort to modernise border controls and curb non-compliance.
This was followed by a related customs rules amendment on the electronic South African Traveller Management System, published on 26 June 2026 and effective from 1 July 2026. SARS is moving border compliance into a pre-declaration environment, where information is captured earlier and can be checked more systematically.
For businesses involved in imports or cross-border trade, the customs environment is also moving quickly. In June, SARS issued several customs and excise updates, including rules relating to advance import payments, invoice and customs worksheet data, and tariff amendments. One notable change is the safeguard duty on certain flat-rolled steel products, set at 52.34% from 12 June 2026 to 11 June 2027, before stepping down to 37.34% and then 22.34% over the following two years.
Importers need to monitor SARS and ITAC updates closely, because changes to tariffs, reporting requirements or documentation rules can affect landed costs, cash flow and audit risk. Small administrative details, such as invoice data or customs worksheets, can have material consequences if they trigger delays, inspections or additional duties. Should
you require professional advice in this regard, do not hesitate to contact our offices.
