Registration as a Customs Client is mandatory if:

• A customer Imports/Exports goods of more than 3 consignments per year at a value of less than ZAR 50.000.

• Goods are of a commercial nature

• Goods exceeds ZAR 50.000 in value

All items that are cleared through Customs are determined by a tariff heading (classification of the item). Once this has been done the rate of duty applicable for the item will apply. This is usually a percentage of the Customs value.

DHL offers a 7 day facility for VAT and Duties charges. In the absence of a VAT and Duty account, customers can pay by clicking on the Online Payment Portal link on the Shipment Arrival Notification sent by e-mail from DHL. In addition, a text message will be sent to the customer's mobile phone number (if the mobile phone number is supplied), containing the URL that would direct the customer to the Payment Portal.

VAT is presently levied at the standard rate of 15%. To calculate VAT on imported goods, the Added Tax Value (ATV) needs to be determined first. This is done as follows:

(Customs Rand Value (On date of exchange) + 10% thereof +

(any non-rebated duties levied on the goods) = [ATV] x 14% (VAT payable)

The 10% mark-up on the customs value in this calculation is applicable when goods are imported from a country outside the Customs Union. For goods from any of the BLNS countries (Botswana, Lesotho, Namibia or Swaziland}, the 10% will not be added to the calculation.

For Account customers, the incorrect details are usually as a result of incorrect data loaded onto the DHL Clearance system and/or amendments in the customer's company profiling that needed to be communicated to DHL by means of a DHL Clearing Instruction. This can be amended by completing the DHL Clearing Instruction Form and attach it to an e-mail requesting the amendment to za.account. queries@dhl.com

If changes need to be made post-clearance then a DHL Clearing Instruction form will need to be completed and e-mailed to za.account. queries@dhl.com requesting an amendment. An amendment charge may apply.

Duties and taxes are most typically not included in the price of the goods you purchase online. When purchasing goods online, some or all of these goods may not originate in the country you rerside in

When goods are not shipped domestically (within your country) or within a single customs union, such as the European Union, you are liable to pay any inbound duties and taxes which your local customs authority deems appropriate.

To ensure the DHL courier can deliver your goods in shortest possible transit time, when we enter your country, DHL pays the customs authority immediately on your behalf for any duties and taxes that are due on the goods.

DHL only releases the goods to you upon the full repayment of any duties and taxes that were paid on your behalf.

Once payment has been allocated, clearance begins with the submission of the accepted draft clearance to Customs. Response time from SARS remains variable and could take anything between 2 hours to 5 working days, this lead time can also be affected by the nature of unprecedented queries and/audits.

Depending on value and the type of goods imported you may expect the following:

• Customs duty (percentage of shipment value and transport charges)

• Local tax

• DHL Advance Payment surcharge

• Any regulatory charges, if applicable

It is the DHL Express Fee for the use of DHL's bond facility with Customs. The Receiver is able to pay Customs through DHL instead of arranging their own clearance, bonds, cash or credit line directly with SARS. The service enables a faster clearance of imported goods requiring formal custom clearance.