General Import & Export Rules
IMPORTATION
Goods imported into Eswatini may be cleared under one of the following customs procedures within seven (7) days of the date on which they are deemed to have been imported:
- Home consumption
- Warehousing (later cleared for home consumption or re-export)
- Transit/in bond
- Temporary admission
For customs clearance purposes, the importer should submit the following:
- Customs declaration document - 'Form E' for personal declarations worth less than E15 000 and SAD500 for all other declarations.
- Supporting documents - invoice, transport document, certificate of origin, permits and any other document that may be required for verification purposes).
EXPORTATION
Goods exported from Eswatini may be exported under one of the following customs procedures:
- Permanent export
- Temporary export
- Re-export
For customs clearance purposes, the exporter should submit a customs declaration document, supporting documents (invoice, F178, permits and any other document that may be required for verification purposes).
Customs declarations are made hrough the ASYCUDA System; These pages will help you with the Customs Tariff ; Exchange rates; codes required on the import/export documents and a guide of how to complete the SAD500 form.
PERSONAL IMPORTS
There are Customs and Excise duty free allowances applicableThere are Customs and Excise duty free allowances applicable to bona fide travellers at importation. These allowances only apply to persons arriving from outside SACU (i.e. from other than Botswana, Lesotho, Namibia or South Africa) and are restricted to goods imported for their own personal use or consumption (i.e. not for resale). The duty free allowances as follows:
New or used goods, of a total value not exceeding E5000 per person
- 2 litres of wine
- 1 litre of spirituous and other alcoholic beverages
- 200 cigarettes and 20 cigars
- 250g of cigarette or pipe tobacco
- 50ml of perfumery and 250ml of toilet water
For VAT, all travelers (whether arriving from SACU or elsewhere) For VAT, all travelers (whether arriving from SACU or elsewhere) are entitled to a relief for new or used goods imported for their own personal use or consumption (i.e. not for resale) of up to E1 000 per person.
For imports of cars For imports of cars see Importation of used motor vehicles by individuals.
CROSS BORDER CASH DECLARATION
In accordance with Section 41 of the Money Laundering In accordance with Section 41 of the Money Laundering and Financing of Terrorism (Prevention) Act, 2011, ALL persons entering or leaving Eswatini with cash or negotiable bearer instruments* valued at more than E15 000 (fifteen thousand Emalangeni) or equivalent are required to declare this amount to the Police or Customs officials at the point of entry/exit to/from the country.
The E15 000 value applies to the total amount of cash The E15 000 value applies to the total amount of cash or negotiable bearer instruments. The requirement to declare cannot be avoided by the fact that a person is carrying several different currencies or classes of negotiable instruments which separately amount to less than the equivalent of E15 000.
OFFENCE AND CONFISCATION
It is an offence to not declare or to under declare and the penalty for failing to declare or for under declaring is a fine of up to E30 000 (thirty thousand Emalangeni) or imprisonment for a period of up to 5 (five) years.
Failure to declare or under declaration may also render the cash or negotiable bearer instruments subject to confiscation.
SEARCH
A Customs or Police officer may search any luggage or board any vehicle to conduct a search for the purposes of enforcing this requirement.
* Negotiable bearer instruments means a document representing ownership of debts or obligations, including cheques, bills of exchange, promissory notes or certificates of deposit whether made payable to the bearer or not.
Connect with Us
Stay updated with ERS news, data, publications, projects, events and
opportunities.
About ERS
The Eswatini Revenue Service (ERS) is a semi-autonomous revenue administration agency, established through the Revenue Authority Act No. 1 of 2008. It operates within the broad framework of Government but outside of the civil service.
Address
Portion 419 of Farm 50, Along MR103
info@ers.org.sz
(+268) 2406 4050
[+268] 2406 4000
Opening Hours
Mon - Fri
8am - 5pm
Sat - Sun
Closed
© 2023 Eswatini Revenue Service.
ERS Contacts
Privacy Policy
Sitemap
Terms of Conditions
2023 • Powered by Computronics Systems