SARS to enforce strict border declaration for all foreign vehicles from June
New electronic system ends previous exemptions for SACU member states, affecting thousands of Lesotho commuters
TEBOHO KHATEBE MOLEFI
MASERU – The South African Revenue Service (SARS) has announced a sweeping change to border management procedures that will require all foreign-registered motor vehicles entering South Africa to complete a temporary importation declaration, ending a longstanding exemption for vehicles from Southern African Customs Union (SACU) member states.
The new requirement, which takes effect on June 1, will fundamentally alter how travellers from Botswana, eSwatini, Lesotho and Namibia – collectively known as the BELN countries – cross into South Africa. For decades, vehicles from these nations moved relatively freely across borders under SACU arrangements, but SARS now maintains that national customs legislation takes precedence.
The enforcement stems directly from Section 15 of the Customs and Excise Act of 1996, which mandates that all persons entering or leaving South Africa must declare goods in their possession, including road vehicles temporarily imported or exported. The legislation requires travellers to declare full particulars of goods acquired abroad on which duties remain unpaid, prohibited or restricted goods, and any goods temporarily imported for re-exportation .
Previously, vehicles registered in SACU countries enjoyed a temporary exemption from these declaration requirements due to operational challenges at border posts.
However, SARS states that these challenges have now been resolved through the introduction of improved systems, including the Travel Management System (TMS) and the Moabi mobile application, which allow for electronic pre-declaration before arrival at ports of entry.
The announcement carries significant implications for Lesotho, whose economy is deeply intertwined with South Africa’s. Thousands of Basotho commuters cross the border daily for work, business, and education, with many relying on personal vehicles for transport.
The new requirements will affect not only regular commuters but also transporters, traders, and tourists.
Lesotho vehicle owners will now be required to:
1. Register on the TMS platform before travel
2. Submit electronic declarations specifying the temporary import
nature of their vehicles
3. Present completed declarations at border posts
4. Comply with inspection procedures where flagged by customs officials
The declaration can be completed through multiple channels – the SARS website, the SARS Mobi Application (eFiling), the SATMS Mobi Application available on Android and iOS platforms, or by scanning QR codes displayed at Customs ports.
The enforcement has raised questions about compliance with regional trade agreements. SACU, the world’s oldest customs union, was established to facilitate the free movement of goods between member states. Article 18 of the SACU Agreement explicitly provides for the “Free movement of domestic products” within the Common Customs Area, while Article 23 commits member states to “Customs co-operation.”
Similarly, the SADC Protocol on Trade, which guides trade relations among Southern African Development Community member states, includes provisions for the elimination of barriers to intra-SADC trade, customs cooperation, and trade facilitation. Article 11 of the Protocol enshrines National Treatment principles, requiring member states to accord imported products treatment no less favourable than that accorded to domestic products.
SARS maintains that its enforcement action does not violate these agreements. In its stakeholder communication, the revenue service explicitly states: “The SACU Agreement does not exempt member states from compliance with South African national legislation regarding import controls.”
According to SARS documentation, travellers may still use the Traveller Card (TC-01) form where the electronic system is inaccessible, though the digital platform is the preferred channel. Customs officers retain the authority to question travellers and inspect goods, with any assessed duties, taxes, and levies payable upon entry.
The implementation forms part of SARS’s broader Customs Modernisation Programme, which aims to digitise and streamline customs processes. The South African Traveller Management System (SATMS) allows for electronic submission of declarations, enabling preliminary processing, verification, and approval prior to arrival at borders.
According to SARS, the system is designed to “significantly enhance operational efficiency, minimizing congestion, and expedites border movements on traveller declarations at all borders.”
The announcement has prompted concern among cross-border traders and frequent travellers who fear increased delays and administrative burdens. Stakeholder engagement remains ongoing, with SARS stating its commitment to “continued stakeholder engagement and coordinated communication to ensure clarity, compliance, and minimal disruption to seamless cross-border movement.”
For Lesotho vehicle owners, the June 1 deadline provides a three-month window to familiarise themselves with the new requirements. SARS has urged travellers to register early on the TMS platform and to submit declarations before arriving at border posts to avoid processing delays.
