Moving to South Africa from Dubai — International Removals, SARS Customs & Door-to-Door Delivery

SARS Rebate Item 407.00 — Removal Goods Relief

Rebate Item 407.00 in the South African Customs Tariff provides duty and VAT (15%) relief on used household goods and personal effects imported by a person who is: (a) an immigrant to South Africa, or (b) a returning South African resident who has lived abroad for at least 6 months. The relief covers goods that were owned and in use by the claimant for a continuous period of at least 12 months before the date of importation.

The 12-Month Ownership Rule — Applied Item by Item

This is the most important and most commonly misunderstood aspect of SARS customs for household goods. The 12-month requirement is applied per item, not to the shipment as a whole:

• Items owned and in continuous use for 12+ months before the date of import — qualify for duty-free relief
• Items owned for less than 12 months — are assessed at full duty rates regardless of the rest of the shipment
• Brand-new items — are assessed at full duty rates
• SARS inspectors check purchase receipts and item condition against declared purchase dates

Fusion’s inventory preparation explicitly flags any item that does not meet the 12-month threshold. These items are listed separately in the SARS declaration and the client is advised of the likely duty assessment before shipping — so there are no surprises at clearance.

Required Documentation

• SARS Rebate 407.00 declaration — signed and correctly completed
• Full itemised inventory — descriptions, estimated values, and purchase dates for all items
• South African ID book or passport (for SA nationals) or immigration permit (for immigrants)
• Proof of residence outside South Africa — UAE residence visa, employer letter, Emirates ID
• Proof of duration of foreign residence — passport stamps, employment contract, lease agreements
• Proof of new South African address — lease, purchase agreement, or letter from family member
• Bill of Lading

Returning South African Nationals — Specific Requirements

Returning South African nationals (citizens or permanent residents returning after living abroad) are the most common client profile on this route. For Rebate 407.00 to apply, returning residents must have been resident outside South Africa for a continuous period of at least 6 months. SARS requires evidence of the period of foreign residence — the UAE residence visa with entry and exit stamps is the primary document. Fusion compiles the complete evidence file as part of the standard service.

Vehicles to South Africa

Importing a vehicle to South Africa from the UAE requires: NRCS (National Regulator for Compulsory Specifications) approval for South African road compliance, SARS import permit and duty payment (duty rates on vehicles range from 25–75% of customs value depending on engine size and vehicle type, plus VAT at 15%), and re-registration on South African number plates. Right-hand-drive UAE vehicles are compatible with South Africa’s road layout (South Africa drives on the left). Vehicle import to South Africa is complex but more viable than many European destinations — particularly for high-value vehicles where the total landed cost remains competitive. Fusion advises at survey stage — see our Automobile Relocation page.

Pets to South Africa

South Africa requires: ISO microchip, valid rabies vaccination, internal and external parasite treatment, and a health certificate issued by an officially authorised UAE government veterinarian within 10 days of travel. Dogs must also have a valid rabies titre test from an approved laboratory. Some dog breeds are subject to breed-specific import restrictions. No quarantine is required for pets meeting all requirements, but documentation must be precisely correct as DAFF (Department of Agriculture, Forestry and Fisheries) inspects all incoming animals at the port of entry. Fusion advises at survey stage — see our Pet Relocation page.