Those who fail to comply could face enforcement action from the taxman.
Less than a month into the top job, Sars Commissioner Dr Johnstone Makhubu is tightening controls at the country’s borders with tough new rules for foreign-registered vehicles, effective from 1 June 2026.
Makhubu officially took the reins at the South African Revenue Services (Sars) at the beginning of May, succeeding long-serving commissioner Edward Kieswetter.
The tax agency said it will require all foreign-registered vehicles to be declared on the Sars Traveller Management System (TMS) before entering and leaving the country. In simple terms, these are cars with non-South African license plates.
The South African Customs online traveller declaration system was initially implemented for all air, land, and sea ports in 2022. This online declaration system represents an improvement over the manual declaration process, enabling travellers to fulfil their legal obligation of declaring goods, including currency, in their possession.
Sars introduces new processes on TMS
Sars TMS is a digital border control platform used to monitor and manage the movement of travellers and goods entering or leaving the country.
It captures traveller information at ports of entry, allowing customs officials to process declarations more efficiently, assess risk in advance, and identify potential non-compliance such as undeclared goods or restricted items.
Makhubu said that this measure aligns the country with established international Customs practice and forms part of Sars’ ongoing programme to modernise customs operations at ports of entry, strengthen compliance, and protect the integrity of the country’s ports of entry.
Benefits from Sars TMS
He added that the system delivers clear benefits, which include “enabling better risk‑based screening, strengthening coordination with other authorities, and improving the overall traveller experience.”
“It also supports South Africa’s financial transparency obligations and enhances national security by ensuring goods, currency and vehicles are properly declared and assessed before entry or exit,” said Makhubu.
The tax agency, in 2022, said “the use of the South African Customs online declaration system is currently optional, it will soon become mandatory”. It seems it is now mandatory for those making use of foreign-registered cars.
Temporary permits available
The tax agency said foreign vehicles temporarily brought into the country can be issued a temporary import permit valid for 6 months. During this period, the permit can be used for multiple crossings without needing to apply each time again.
People who frequently cross the border for reasons such as work, study, business, or medical care can continue to use the permit as long as it remains valid and is renewed before it expires.
“The process is designed to make compliance straightforward while improving oversight, consistency and fairness at the border,” said Sars. “Information on Customs temporary importation requirements is available at https://www.sars.gov.za/customs-and-excise/.”
Officials to help with registrations at the ports
Makhubu said the tax agency will deploy officials at the ports of entry to help travellers using foreign -registered cars with the declaration process.
The public can make use of the online systems to declare their cars.
“Online declarations improve processing times, it does not replace physical border controls, and all travellers are still required to present themselves to Customs for verification, processing, and inspection (where required),” said the commissioner.
Punishment for non-compliance
Makhubu added that those who fail to comply will feel the wrath of the law.
“Compliance is not optional; vehicle owners who do not declare foreign-registered vehicles or who provide false or incomplete information expose themselves to enforcement consequences and prolonged processing at the border,” he said.
“I also wish to reaffirm that where vehicle owners comply with all the legal requirements, the process will be seamless. However where compliance is low, this may lead to delays in border crossings”.
For more information, visit the tax agency’s website.