If you have not heard of the Customs Code – a generic Customs Code – before, it is also known as the ‘unallocated importers reference number’. As far as I could establish, it has been around since 1995. I would expect that, as a collective, the 70707070 Customs Code would constitute one of the single biggest importers.

On June 12, 2024, under the title ‘Do I need to register as an importer if I buy personal goods from abroad, e.g. from Amazon?’, the South African Revenue Service (Sars) offered insights into the use of the 70707070 Customs Code. The answer to the question, in a word, is ‘no’, with the expansion: “No, you don’t have to register as an importer if you meet certain conditions. Personal goods can be cleared with Customs under the generic code 70707070. However, you must meet the following conditions . . .”

Four conditions mentioned: an allowance of not more than R150 000 in one or multiple importations (R50000, limited three transactions). Second, the importer may only bring in goods for home consumption or personal use, not for resale or any other business purpose, and such goods must fall under tariff subheadings 9999.00.10 (personal effects, new or used) or 9999.00.20 (household furniture and other household effects, new or used). Third, the importer must be located in South Africa. Lastly, the importer’s ID number, passport number or taxpayer reference number must be entered in the relevant field on the declaration form. If the imports fall outside these limits, the importer must register formally and obtain an importer code.

That was the situation until November 21, when Sars issued a notice titled ‘Importers declaring goods under Customs Code 70707070’, in which it announced that, with effect from 18:00 on November 25, it had implemented a new automated validation and rejection rule for import declarations submitted by private individuals using Customs Code 70707070.

What has changed since June 2024?

The details of the announcement are contained in a letter to stakeholders, titled ‘E-commerce 70707070 Customs code usage’, in which Sars explains the vital change regarding the processing of e-commerce import declarations. According to Sars, this measure is designed to ensure compliance with Customs legislation, prevent misuse of the simplified import process, and support efficient processing at compliance centres.

Sars Customs and Excise had apparently observed a notable increase in importers declaring goods under Customs Code 70707070, even after exceeding the approved threshold. This trend presents compliance challenges that require a coordinated response. So, importers exceeding the threshold are required to register as traders in accordance with Section 59A of the Customs and Excise Act, 1964 (Registration of persons participating in activities regulated by the Act), which governs the registration and licensing of customs clients. In case you are wondering, failure to comply constitutes a breach of Customs legislation and may result in enforcement actions.

Sars highlighted that it recognised that current compliance measures, while necessary, have unintended consequences for business operations and supply chain efficiency. It indicated that it remains committed to exploring mechanisms that make compliance easier and less disruptive. Its objective is to improve compliance, while facilitating legitimate trade, and this requires importers’ active participation.

Consequently, effective from 18:00 on November 25, 2025, Sars implemented a new automated validation and rejection rule for import declarations submitted by private individuals using Customs Code 70707070. In essence, if the cumulative value of imports under the customs code exceeds R150 000 during a calendar year, any further import declarations will automatically be rejected.

Sars offered three “key points”: private individuals may import goods using Customs Code 70707070 up to a total value of R150 000 in a year; once this threshold is reached, additional declarations under this code will be rejected by the system, and the individual – importer – must first apply electronically for a formal customs code and thereafter submit a new import declaration for the affected shipment.

In its conclusion, Sars urged stakeholders – that is, affected importers – to engage their clearing agents or customs brokers for any further clarity. Please do not get caught short; get it sorted.

PULL OUT QUOTE

Sars observed a notable increase in importers declaring goods under Customs Code 70707070