Customs Duty 30% (motor cars more than 20 years old are subject to 20% customs duty.)
Ad Valorem customs duty (based on a sliding scale depending on the value of the vehicle, with a minimum of 0.75% and a maximum of 20%).
Value-added tax (VAT) 15%
As an example, the cumulative taxes and duties payable on the car with a value of approximately R 200,000 are ±70% of the market value. All vehicles with a market value for ad valorem customs duty purposes of less than R 130,000 do not pay ad valorem customs duty on importation into South Africa.
If the original purchase invoice is not available, three written valuations must be obtained from Japanese used Car Exporters to assist the customs clearance process in South Africa.
You can only import a second-hand vehicle into South Africa if you have been granted a permit to do so. The importation of used vehicles is restricted to protect the local motor vehicle manufacturing industry. Permits are only issued under specifically defined circumstances. Mainly returning South African nationals and immigrants who have permanent residence are permitted to bring vehicles registered in their names into the country.
Other cars that may be imported include racing cars, vintage passenger vehicles, specially designed vehicles and inherited vehicles. Before you import a used vehicle, goods vehicle or trailer you must first obtain a letter of authority from the South African Bureau of Standards (SABS). More information is available in the import guidelines on vehicles and components compiled by International Trade Administration Commission (Itac).