The Southern African Customs Union (SACU), which includes what is now Swaziland, Lesotho, Botswana, Namibia, and South Africa, was founded in 1910 and is the oldest customs union in the world. Swaziland is a member of this organization. All imports into the Union are subject to a Common Customs external tariff, but imports between these nations are exempt from Customs and Excise duty. Under an established mechanism, the money obtained from these duties is combined and distributed. Swaziland also participates in SADC and COMESA, which means that products from those nations benefit from preferential Tariff rates.

According to the Customs and Excise Act of 1971, the SRA Customs and Excise Department is responsible for managing customs in Swaziland. The Department carries out crucial duties for the nation’s development, such as:

To collect the owed money. To enforce controls to keep society safe.

• Regulations, limitations, and prohibitions (for example, narcotics, unlicensed medicines, arms and ammunition, pornography, etc.)
• To locate and prevent illegal commerce (for example counterfeit or substandard goods; trade in endangered species – CITES obligations)
• Compilation of trade data
• Facilitation of trade

Note

Customs duty and, in some cases, excise charges apply to products coming into Swaziland from outside the Southern African Customs Union (SACU). Value Added Tax is additionally due on imports from SACU and other countries. A declaration must be made at one of our 14 border crossings or points of entry by visitors entering Swaziland. Additionally, there are (rebate) allowances for legitimate personal importations, and a small number of domestically produced items are subject to excise duty (alcoholic drinks, cigarettes, etc.).

Importation

Within seven (7) days of the day they are judged to have been imported, goods brought into Swaziland may be cleared through one of the following customs procedures:

• Consumption at home 
• Storage (later cleared for home consumption or re-export)
• Temporary entrance 
• Transit/in bond

The importer must provide the following for customs clearance:

• Form E for personal declarations under E15,000; SAD 500 for all other declarations; Customs declaration document.
• Supporting documents, such as an invoice, a transit document, an origin certificate, a permit, and any other papers that may be needed for verification.

Security covering the suspended duties and taxes is required for clearance for storage, transit, or temporary admittance.

Personal imports

Genuine travelers are eligible for duty-free Customs and Excise allowances at importation. These benefits are only available to travelers coming from outside SACU (i.e., from countries other than Botswana, Lesotho, Namibia, or South Africa), and they are only valid for items imported solely for the recipient’s use or consumption. The following are the duty-free allowances:

• New or secondhand products worth no more than E5000 per person
• 2 liters wine
• 1 liter of alcoholic beverages (spirituous and otherwise)
• 200 cigarettes and 20 cigars
• 250g of cigarette or pipe tobacco
• 50ml of perfumery and 250ml of toilet water

In terms of VAT, all travelers (whether from SACU or elsewhere) are entitled to a relief of up to E1000 per person for new or used goods imported for their personal use or consumption (i.e. not for resale).

See Importation of old motor vehicles by people for further information on car imports.

Exportation

The following customs processes may be used to export goods from Swaziland:

• Permanent export
• Temporary export
• Re-export

The exporter must submit a customs declaration paper and any necessary supplemental documentation to clear customs (invoice, F178, permits, and any other document that may be required for verification purposes).

These pages will assist you with the customs tariff, exchange rates, codes necessary for the import/export documents, and a tutorial on how to complete the SAD500 form. Customs declarations are made through the ASYCUDA System.