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 |
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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 |
|
Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
Generalities (include a list of necessary documentation) |
|
Process to be followed (step by step or flowchart) |
---|
|
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
|
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.