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30 January 2026

SARS Customs Update

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SNG Grant Thornton is the South African member firm of Grant Thornton International Ltd. We have progressed expeditiously in every aspect since our establishment in 1985. We are an indigenous mid-tier assurance, tax and advisory firm with offices in South Africa and Eswatini.
As of 12 November 2025, SARS has updated its Prohibited and Restricted Imports and Exports list to require that all goods under tariff subheading 3102.90 be detained...
South Africa International Law
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Prohibited & Restricted Imports & Exports Lists

Contents

  • What's changed?
  • What this means for Importers and Exporters
  • Why the Change? To a certain extent not surprised to the addition

What's changed?

Tariff subheading 3102.90, which covers “Fertilizers: Mineral or Chemical fertilizers, nitrogenous: other, including mixtures not specified in the foregoing subheadings” is now subject to mandatory detention by the MBA upon import or export. This update was officially announced by the South African Revenue Services (SARS) on 12 November 2025.

What this means for Importers and Exporters

  • All shipements falling under this subheading will be detained at the border for inspection by the BMA.
  • This may result in delays clearance and additional compliance requirements.
  • Traders must ensure accurate classification of their goods and be prepared for BMA processing procedures

Why the Change? To a certain extent not surprised to the addition

SARS has not publicly detailed the rationale; such measures are typically introduced to:

  • Prevent the unauthorized movement of sensitive or potentially hazardous materials.
  • Ensure compliance with environmental, agricultural, or security regulations.
  • Strengthen border control and traceability of chemical substances
  • If you are involved in the trade of nitrogenous fertilizers or related products, it is advisable to:
    • Review your tariff classification
    • Coordinate with your customs broker or freight forwarder,
    • Monitor SARS and BMA updates for procedural guidance.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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