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Importing a Car to South Africa

Rules, Taxes, Requirements

A red sports car is gleaming in a showroom.

Last updated: 2026-07-21

This guide is for private buyers who purchase a vehicle in Japan today, ship it to South Africa, and register it for personal use.

Not covered: Vehicles you already owned overseas before importing (returning-resident schemes), except where briefly noted.

Quick reality check: In South Africa, eligibility paperwork is the make-or-break part of a Japan car import.

Comparing destinations first? Start with the Country Guides hub.

Key Points

  • Private import allowed: Limited. Used private imports are permit-based and only work in defined categories.
  • Importer/broker required: Not always by law, but broker support is commonly used for customs and documentation.
  • Eligibility rule: A second-hand vehicle can only be imported if you qualify for an ITAC permit category and can complete the NRCS and registration path.
  • Main taxes: Customs duty, ad valorem excise duty, VAT, and then registration, compliance, and insurance costs.
  • Biggest bottleneck: Getting the correct permit and compliance documents before shipping.
  • Practical note: Do not ship first. If approvals fail, the vehicle can become a storage, customs, and registration dead end.

Summary table

Import admissibility

The key question is “Do you qualify for a permit category?” not “How old is the car?” Most ordinary used cars won’t qualify.

If you’re not eligible, you can’t legally clear and register the vehicle.
Compliance

NRCS LOA is generally required for imports. Used imports also need an ITAC permit before shipping.

Missing approvals can stop customs release and registration.
Steering side

Japan’s RHD layout fits local driving; LHD vehicles are restricted and often not licensable.

Steering layout can be an automatic registration blocker.
Taxes and fees

Duty, ad valorem excise, VAT, and (for new vehicles) CO2 emissions levy can apply.

Taxes stack; landed cost can be far above the Japan invoice.
Importer requirement

Not always mandatory, but commonly used to manage tariff codes, entries, and documents.

Errors can cause delays, penalties, and value re-assessments.
Required documents

Typical: NRCS LOA, (for used) ITAC permit, customs clearance docs, Interpol/SAPS clearance, plus eNaTIS forms.

One missing item can block both release and licensing.

Import regulations for Japanese cars in South Africa

Scope note

This guide focuses on the normal private-buyer question: buy a vehicle in Japan today, ship it to South Africa, clear it through customs, and register it for personal use.

Special relocation, diplomatic, or non-standard routes can follow different rules and are not the focus here.

The rule that decides everything (read this first)

You can only import a second-hand vehicle into South Africa if you have been granted a permit to do so.

What you can realistically import from Japan

Most realistic for private buyers

  • Vehicles that clearly fit an ITAC permit category
  • Vehicles with clean identity, export, and ownership documents
  • Right-hand-drive vehicles with a realistic registration path

Possible, but paperwork-heavy

  • Vintage or collector vehicles
  • Special-purpose or racing-related vehicles with the correct permit basis
  • Cases using a relocation or returning-resident style route where the buyer clearly qualifies

Usually not viable or high-risk

  • A normal used passenger car bought in Japan without a valid permit route
  • Left-hand-drive vehicles with no licensable pathway
  • Vehicles bought before NRCS, ITAC, customs, and registration checks are aligned

Border process

  1. Apply for the NRCS LOA. Gov.za indicates LOA is typically ready within four to six days.
  2. If importing second-hand, apply for the ITAC permit. Gov.za notes it may take up to five days once all documents are received.
  3. Ship only after approvals.
  4. On arrival, clear with SARS, pay duties/taxes, and collect release documents.

SARS has stated that a legal second-hand vehicle import requires customs clearance documents, the NRCS LOA, the ITAC import permit, and an Interpol Clearance Certificate.

Registration comes after import

Gov.za lists core registration requirements including eNaTIS forms (MVR1A or RLV), your ID/traffic register number, foreign registration documents, and the NRCS LOA, and it states you must obtain a SAPS clearance certificate before the vehicle can be registered.

Right-hand drive / left-hand drive / other practical restrictions

Japan’s right-hand-drive layout is a better practical fit for South Africa than left-hand drive.

Left-hand-drive vehicles are heavily restricted and can be a registration dead end.

What this means in real life: steering side is not a cosmetic detail. It can decide whether the vehicle is licensable at all.

Taxes, duties, and fees in South Africa

Taxes and charges you may face

  • Customs duty (tariff-based)
  • Ad valorem excise duty on imported vehicles (value-based, capped)
  • VAT on the Added Tax Value (ATV)
  • CO2 emissions levy for new passenger vehicles

Customs duty: The SARS tariff schedule shows a General duty rate of 25% for many “other” passenger car subheadings under heading 87.03 (rates vary by exact classification and any preferential origin).

Ad valorem excise: SARS uses a calculation for imported vehicles with a maximum of 30%.

VAT: SARS states VAT is 15% and, for imports from outside the Customs Union, ATV generally includes Customs Value + 10% thereof + any non-rebated duties.

CO2 levy (new vehicles): SARS sets an environmental levy of R146.00 per g/km CO2 emissions exceeding 95 g/km for new passenger cars.

How the base value is determined

Your Customs Value drives duty and also feeds the VAT calculation. Because VAT is charged on ATV (which includes the 10% uplift and duties), any increase in declared value or duties usually increases VAT too.

State / provincial / regional variation

Not applicable. VAT and border duties are national. Local licensing fees are handled by your registering authority.

For the full budget logic from Japan-side costs to South Africa-side charges, see Total Import Costs from Japan: What Varies.

Ownership Requirements

What “eligible” usually means for a Japan purchase

Eligibility is primarily your permit category and proof documents, not the vehicle alone. If you can’t document the category, treat the import as non-viable.

Owned-overseas / returning-resident exceptions

Returning-resident rules are outside this guide’s scope. ITAC describes conditions such as a minimum uninterrupted period abroad and a minimum period of the vehicle being registered in the importer’s name, and it notes a two-year non-disposal condition in common categories.

Required Documents

Required documents

  • NRCS LOA (single vehicle imports are generally done in the name of the person who will register the car)
  • ITAC permit (second-hand only) and the category-specific supporting documents
  • Japan purchase proof and export/registration documents
  • SARS customs release and proof of duty/VAT paid
  • Interpol clearance (second-hand imports) and SAPS clearance for registration

Insurance and local rules: check early

Before shipping, confirm insurance and that the vehicle’s spec can meet local requirements. Gov.za notes LOA processes link to National Road Traffic Act requirements and proof of conformity to SABS requirements.

Before paying in Japan, it also helps to run a model/category feasibility check first.

The reality of importing to South Africa

A practical step-by-step view

  1. Confirm you have an ITAC-eligible pathway before you buy in Japan.
  2. Apply for NRCS LOA and (if second-hand) the ITAC permit; don’t ship without approvals.
  3. Ship and keep VIN/chassis details identical across all paperwork.
  4. Clear customs with SARS and obtain release documents.
  5. Register locally on eNaTIS, complete SAPS clearance, then licence/roadworthy as required.

What trips people up

What trips people up: focusing on shipping and auction price, then discovering the car is not admissible or not registrable. In South Africa, the approvals and registration path are the critical path.

Special Conditions

  • Left-hand drive: Government guidance clarifies that LHD vehicles are only licensable if they were licensed before 23 July 2004.
  • Track-only reality: ITAC notes imported racing cars may not be registered locally and are for circuit/track use.

FAQ

Official Sources

Disclaimer:

This guide is informational only. It is not legal, tax, customs, insurance, or registration advice. Rules, permit categories, duties, and compliance requirements can change. Confirm import eligibility, taxes, required documents, insurance, and registration requirements with official South African authorities and qualified local specialists before purchase and before shipping.