Importation of Vehicles From Outside SACU
VALUATION & CLEARANCE OF VEHICLES IMPORTED INTO SWAZILAND FROM OUTSIDE COMMON CUSTOMS AREA OF THE SOUTHERN AFRICAN CUSTOMS UNION (SACU)
All goods imported from outside the SACU region are liable to pay Duties PLUS Value Added Tax; Duties may include Customs and Excise duties, for selected products such as motor vehicles. Below are explanations on how these are calculated:
The Customs Value
The Customs value of any goods imported into Swaziland from outside the Common Customs Area of the Southern African Customs Union (SACU*) is the Free on Board (FOB) value which is the price actually paid or payable for such goods when sold for export to Swaziland plus any other dutiable charges incidental to their preparation for shipping and loading onto the means of transport (aircraft, rail wagon, truck or ship) by which they are removed from the country of export. The place at which the goods are so loaded is called the FOB point.
In other words the Customs value of goods consigned and shipped directly to a consignee in Swaziland does not include charges such as sea freight, marine insurance and any other charges incurred in respect of those goods after the goods have passed their FOB point. Such charges, however, are included in the value for levying Value Added Tax (VAT).
* SACU countries are Botswana, Namibia, Lesotho, South Africa and Swaziland
NB: Although this explanatory note is prepared in respect of vehicles imported from outside SACU, the principles and procedures for determining the Customs value also apply to any goods.
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