Eswatini
1.3 Eswatini Customs Information

Eswatini is a member of the Southern African Customs Union (SACU), which consists of what is now Eswatini, Lesotho, Botswana, Namibia and South Africa and was established in 1910. Importations between these countries are free of Customs and Excise duty with all importations to the Union being at a Common Customs external tariff. The revenue collected from those duties is pooled and shared under an agreed mechanism. Eswatini is also a member of both SADC and COMESA and goods originating from those countries also enjoy preferential Tariff rates. Full details of preferences and international trade agreements can be found here. Customs in Eswatini is administered by the SRA Customs and Excise Department in accordance with the Customs and Excise Act of 1971. The Department performs key functions for the country's development including:

  • To collect the revenues due - Enforcement of controls to protect society
  • Prohibitions, restrictions and regulatory (for example, narcotics, unlicensed medicines, arms and ammunitions, pornography etc.)
  • To identify and interdict illegitimate trade (for example counterfeit or substandard goods; trade in endangered species - CITES obligations)
  • Collection of trade statistics
  • Trade facilitation

Goods imported into Eswatini from outside of the Southern African Customs Union (SACU) are liable to Customs duty and for some classes of goods also Excise duty. Value Added Tax is also payable on imports both from SACU and elsewhere. Information for businesses importing to, or exporting from, Eswatini can be found here. Travellers entering Eswatini must make a declaration at one of our 14 border posts/points of entry. There also are (rebate) allowances for bona fide personal importations Excise duty is also payable on a small range of domestically produced goods (alcoholic drinks, cigarettes etc.).

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

http://www.sra.org.sz/contact/contact-us.php

Emergency Response

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes, 15-05-1981

Annex J-5 Revised Kyoto Convention

Yes, 31-10-2012

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

Yes, 3-11-2008

sz201210-instrument-of-accession.pdf (wcoomd.org)

sz201210-note-verbal.pdf (wcoomd.org)

Exemption Regular Regime (Non-Emergency Response)

Customs and Excise Act 1971; VAT Act 2011, VAT Regulations 2012 and Schedule 4 to the Tariff, Rebate Items 406. The value added Tax ACT, 2011 (Act No. 12 of 2011) and The value added Tax regulations, 2012 (under section 84). Donor funded Aid Projects are exempt from Value Added Tax. Subsections (4), (5), (6), (7) and (8) shall apply to the donor agency and the contractor who is awarded donor funded projects.

What organizations are allowed to be operational in the country - Refer to the Ministry of Commerce Trade and Industry and SIPA which is a compilation of the types of goods which experience duty & tax exemption and those that do not.

Type of goods

Exempt

Not exempt

Refer to Regulation 23 of the VAT Act.

All goods that are listed in Regulations 23 of the VAT Act.

All goods that are not listed in Regulation 23 of the VAT Act.


Organizational Requirements to obtain Duty Free Status

United Nations Agencies

Submit an application to the Commissioner general through Certificate A with supporting documents such as bill of Lading, Invoice, etc.

Non Governmental Organizations

  • Submit an application for Rebates to the Ministry of Trade and Commerce.
  • Submit the Rebate Certificate from the Ministry to Eswatini Revenue Service (ERS) for validation.
  • Submit supporting documents such as technical assistant agreements, invoice, donation certificate, Bill of Lading, etc.

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  • Submit application to the Commissioner general through Certificate A or an approved rebate Certificate from the Ministry of Trade and Commerce with the required supporting documents such as bill of Lading, Invoice, etc in line with the conditions provided in the rebate schedule. 
  • Rebates are provided for in schedule IV of the Customs and Excise Act.

Process to be followed (step by step or flowchart)

  1.  Submit application/Certificate A or a Rebate Certificate approved by the Ministry of Trade with the correct Supporting Documents:
    1. Signed rebate permit
    2. Technical assistance agreement
    3. Donation certificate
    4. Transport or shipment documents
    5. Description of goods as listed in rebate item - schedule 3
  2. Assess application.Check if applicant qualifies for rebate/exemption
  3. Approve Rebate or a Certificate A
  4. Issue approved Rebate or Certificate

Exemption Certificate Document Requirements

  • Rebate certificate from the International Trade Department of the Ministry of Commerce, Industry and Trade (ITD-MCIT)
  • Letter of Donation from the Donor/if it is donor funded:-
  • Tax Invoice referring to a specified aid funded contract (Contract name, contract number, project number, project under which the contract is financed)
  • Original Invoice/gift certificate.

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

AWB/BL/Other Transport Documents

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Donation/Non-Commercial Certificates

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Packing Lists

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Yes, Original,

1 copy,

applies to NGOs

Other Documents

Invoices/gift certificate/origin certificate

Invoices/gift certificate/origin certificate

Invoices/gift certificate/origin certificate

Invoices/gift certificate/origin certificate

Invoices/gift certificate/origin certificate

Invoices/gift certificate/origin certificate

Additional Notes

N/A

Customs Clearance Document Requirements

  • Rebate certificate from the International Trade Department of the Ministry of Commerce, Industry and Trade (ITD-MCIT)
  • Letter of Donation from the Donor/if it is donor funded:-
  • Tax Invoice referring to a specified aid funded contract (Contract name, contract number, project number, project under which the contract is financed)
  • Original Invoice/gift certificate

Customs Information

Document Requirements

Submit declaration through your nominated Clearing Agent

  • Attach Certificate A or Rebate certificate approved by ERS
  • Attach supporting documents, e.g. Invoice, Bill of Lading

Embargoes

Goods are placed under embargo if the required authorization is still pending or an offence was detected.

Prohibited Items

Restrictions and Prohibited Items

General Restrictions

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes

Yes

Yes

Yes

Yes

Yes

Invoice

Yes

Yes

Yes

Yes

Yes

Yes

AWB/BL/Other Transport Documents

Yes

Yes

Yes

Yes

Yes

Yes

Donation/Non-Commercial Certificates

Yes

Yes

Yes

Yes

Yes

Yes

Packing Lists

Yes

Yes

Yes

Yes

Yes

Yes

Phytosanitary Certificate

Yes

Yes

Yes

Yes

Yes

Yes

Other Documents

Yes

Yes

Yes

Yes

Yes

Yes

Additional Notes

For Phytosanitary, it depends on the goods being brought into the country.

Transit Regime

A guarantee is required for the goods which is refundable upon exportation/exit from the country. Prepare a through transit declaration through your preferred Clearing Agent.


 

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