Importing braai accessories into South Africa: SARS, VAT and the NRCS

Bringing in a container or a few pallets of braai grids, braaitang, sosatie skewers and braai baskets from China is mostly a SARS job: register as an importer, get each product's tariff classification right, and pay the duty and import VAT. This guide walks through each step, which bodies matter (SARS, ITAC, the NRCS and the dtic), and where a clearing agent earns their fee.

It is general information, not tax or legal advice. Rates, rules and forms change, and the classification of your exact product decides what you pay. Confirm everything with a South African customs broker (clearing agent) before you order, and again before the goods land. Any rand figure below is an example only.

Who does what

• SARS (the South African Revenue Service) runs customs: importer registration, tariff classification, customs duty and import VAT.
• ITAC (the International Trade Administration Commission) controls import permits and investigates dumping. Most new goods need no permit.
• The NRCS (National Regulator for Compulsory Specifications) approves products that fall under a compulsory specification, such as many electrical goods, before they can be imported or sold.
• The dtic (the Department of Trade, Industry and Competition) sets trade policy and negotiates trade agreements.
• Your clearing agent prepares and submits the customs declaration for you and gets the goods released.

1. Register with SARS as an importer

• SARS is clear: no one may import into South Africa unless registered as an importer. Registration is online through SARS eFiling, in the Registration, Licensing and Accreditation (RLA) system, or at a SARS customs branch with the DA 185 form and its importer annexure (4A1).
• Have your company registration, proof of address, ID, bank-confirmed banking details and SARS tax registration details ready.
• The small-value exemption is only for individuals. A retailer trading as a company or close corporation has to register.
• If you use a licensed clearing agent, you do not need your own electronic (EDI) registration for submitting declarations; the agent submits them.
• Register before the goods ship, so the customs code is ready when the paperwork starts.

2. Classify each product

• Every product needs a tariff code from the SARS tariff book (Schedule 1, Part 1 of the Customs and Excise Act, 1964). The code sets the duty rate, and whether any permit or other rule applies.
• The first 6 digits are international, so your supplier's HS code is a starting point only. South Africa adds its own digits.
• Braai accessories can sit under several headings, at different rates. From the SARS tariff book dated 16 October 2026, General rates for some likely candidates are:
• 7323.93.90, other household articles of stainless steel: 20%.
• 7323.99, other household articles of iron or steel (chrome-plated steel, for example): 20%.
• 7323.93.20, stainless steel hollowware for kitchen or table use: 30%.
• 8215.99, ladles, sugar tongs and similar kitchen or tableware: 30%.
• 7321.90, parts of barbecues and similar non-electric domestic appliances: 15%.
• 7326.20.90, other articles of iron or steel wire: 15%.
• Which heading your braaitang, braai grid or sosatie skewer falls under is a classification decision, and it can move the duty by 10 or 15 percentage points. Do not pick the cheapest one. Ask your clearing agent to classify each product, and for anything unclear, apply to SARS for a written tariff determination (a binding ruling) before you order.
• South Africa has no free trade agreement with China, and the tariff book has no China column, so goods made in China pay the General rate.

3. Duty and import VAT

• Customs value: SARS values imports on an FOB basis, the price at the port of export in China. If you buy ex works, SARS may ask for the costs up to the port; if the price includes freight from China, that freight comes off.
• Customs duty: the customs value times the rate for the tariff code.
• Import VAT is 15%, worked out on the added tax value. In SARS's words, it is the customs value plus 10%, plus any duty, all times 15%. The 10% uplift applies to goods from outside the Southern African Customs Union, China included; SARS explains it stands in for transport and insurance.
• An example only, using made-up figures: example customs value R10 000, example duty at 20% R2 000, 10% uplift R1 000, added tax value R13 000, import VAT at 15% R1 950. Your real figures depend on your invoice, the exchange rate and your tariff code.
• If you are a VAT vendor, you can generally claim the import VAT back as input tax. SARS wants the customs release message, the bill of entry and the receipt for the VAT paid, so make sure your clearing agent gives you all three.
• Duty and import VAT are payable before the goods are released, along with the agent's fees, port and storage charges and delivery. The landed cost guide lists every part.

4. Permits and dumping duties (ITAC)

• ITAC says most new goods are exempt from import control, but all used or second-hand goods need a permit. The tariff chapters braai accessories fall in (73 and 82) are not in the Import Control Regulations' permit schedules.
• Anti-dumping duties are extra duties on specific goods from specific countries. SARS's list of them, dated 9 October 2026, does not include the headings above. It does include stainless steel sinks from China, which shows steel household goods from China can be caught, so ask your agent to check the current list before each order.

5. Does the NRCS apply?

• The NRCS regulates products covered by a compulsory specification. A covered product needs a Letter of Authority from the NRCS before it can be imported or sold.
• Electric braais and grills are caught. SARS's list of restricted imports, dated 23 October 2026, requires an NRCS Letter of Authority for electric grillers and roasters.
• On that same list, no NRCS requirement shows for non-electric braai accessories: the headings for braai grids, tongs, skewers, baskets and barbecue parts carry no restriction. That suggests plain metal braai tools are unlikely to need NRCS approval, but it is not a full answer.
• The NRCS's own list of compulsory specifications could not be read on its relaunched website when this guide was checked. Before you order, confirm the NRCS position for each actual product with the NRCS or your clearing agent, including ordinary metal accessories, and especially anything electric, gas or unusual.

6. Labels and food contact

• No misleading descriptions. The Consumer Protection Act bans trade descriptions likely to mislead, and puts a duty on retailers too. Prescribed country of origin labelling under that Act currently covers textiles, clothing, shoes and leather, not braai tools, but a false or implied origin can still mislead.
• Own brand, true origin. A South African brand on an imported braaitang can suggest it was made locally. Marking the true origin, such as "Made in China", next to your brand costs little and avoids that impression. Ask your clearing agent whether anything more applies to your products.
• Food contact. The Department of Health's hygiene regulations for food premises require utensils that touch food to be smooth, rust-proof, non-toxic and non-absorbent. They bind food businesses, such as butcheries and restaurants, so if you sell to them, specify the steel grade and every material that touches food, in writing, and check it at inspection. See samples and QC.

7. Your clearing agent

• Clearing agents are licensed by SARS for each calendar year and must lodge a bond. Using one is not compulsory, but clearing yourself means your own EDI registration and preparing each SAD 500 declaration with its worksheet: customs value, exchange rate and duty per line.
• Give your agent written clearing instructions for every shipment. SARS does not allow one blanket instruction for repeat clearances.
• Send the agent the commercial invoice, packing list and bill of lading, plus a clear description of each product: what it is, what it is made of and what it is used for. A vague description is how goods end up in the wrong heading.
• SARS does not publish or recommend a list of agents. ITAC suggests asking SARS and the South African Association of Freight Forwarders.

Decision rules

• If you are a company importing for resale, register with SARS before the first order ships.
• If two tariff headings could fit a product, get your agent's classification in writing, or a SARS tariff determination, before you price the product.
• Confirm the NRCS position for every product before you order. Plain metal braai tools are unlikely to need approval, and anything that plugs in or uses gas needs the closest check.
• If anything is second-hand, stop and check the ITAC permit rules first.
• If your brand goes on the product, mark the true country of origin with it.

Common mistakes

• Using the supplier's HS code as if it were the South African tariff code.
• Picking the lowest duty heading without a ruling, then paying the difference and penalties later.
• Forgetting the 10% uplift when estimating import VAT.
• Not getting the bill of entry and release message, so the import VAT cannot be claimed back.
• Assuming the NRCS applies to everything, or to nothing.
• Branding goods without stating where they were made.
• Relying on this guide instead of a South African clearing agent.

Next step

Work out the full cost with the landed cost guide, browse the range in the braai hub, and talk to a South African clearing agent with your product list before you place the order.

Common questions