The South African Revenue Service (SARS) will soon require owners of Lesotho-registered vehicles entering South Africa to complete a temporary importation declaration, renewable every six months.
Failure to comply could lead to complications, including potential challenges to the vehicle owner’s status when returning to Lesotho.
In a memo to external stakeholders, SARS announced that all foreign-registered motor vehicles, including those from Southern African Customs Union (SACU) countries such as Lesotho, must now undergo temporary importation formalities upon entering South Africa.
“We wish to inform you of the upcoming enforcement of the requirement for all foreign-registered motor vehicles, including those from SACU countries, to complete a temporary importation declaration when entering South Africa,” the memo stated.
This measure aligns with Section 15 of South Africa’s Customs and Excise Act, which requires the declaration of all goods, including vehicles, upon entry.
From 1 June 2026, Lesotho motorists will need to submit electronic customs declarations in advance through the South African Traveller Management System (TMS) or the SARS MobiApp. This allows for preliminary processing, verification, and approval before reaching the border.
SARS says the new process will improve operational efficiency, reduce congestion at border posts, and speed up the movement of travellers.
Proof of status required
SARS spokesperson Siphithi Sibeko said Lesotho nationals residing in South Africa on spousal, work, or study permits who are found in the country after 1 June 2026 must be prepared to produce their permits or contracts. These documents will serve as proof that they were lawfully in South Africa when the new requirement took effect.
“Going forward, when they return home to Lesotho, they will have to follow the declaration process and renew their temporary importation permit every six months,” Sibeko explained.
He added that the law takes effect on 1 June 2026, but motorists can already declare their vehicles in advance. Declarations can be completed conveniently from home via the SARS website or MobiApp, which generates a reference number. Upon arrival at the border, officials will finalise the document for the vehicle.
Motorists can also visit the nearest border post and request assistance from officials using kiosks available there.
To register or cross the border, vehicle owners must present the vehicle’s certificate of registration that matches the details on their national identity document (ID) to prove ownership.
FATF compliance and background
Sibeko previously indicated that the move forms part of SARS’s efforts to meet Financial Action Task Force (FATF) requirements on proper registration and monitoring of individuals and vehicles.
“It must be borne in mind that the registration referred to involves both individuals and vehicles. This is to ensure proper adherence to Customs law, especially as it relates to vehicles registered in neighbouring countries operating on South African roads,” he said.
South African police have already begun informing some local motorists about the changes, with two Basotho motorists confirming this to this publication.
Revenue Services Lesotho (RSL) confirmed it is aware of the development but stressed that it is a purely South African arrangement and does not directly affect RSL operations.
RSL Acting Commissioner-General, Rakokoana Makoa, on Thursday said the changes will impact all Basotho and announced a nationwide campaign to educate the public.
The system was introduced as a pilot project in January and will become compulsory in June. It was first implemented at airports and has since been rolled out gradually.
RSL Head of Strategic Partnerships and Public Relations, Phello Mphana, said applicants must have their passports stamped to obtain the permit. He noted that other SACU member states, including Eswatini and Botswana, already operate similar systems.
RSL emphasised that it does not intend to replicate any law. It also stated that drivers crossing the border in vehicles they do not own must carry an affidavit from the owner confirming permission to take the vehicle into South Africa.
SARS has assured that frequent travellers will not be negatively affected. The temporary importation declaration is valid for six months and allows multiple crossings during that period without needing renewal.
Penalties for non-compliance will be determined based on the merits of each case, Sibeko said.
Context behind the changes
Sources indicate that the policy was partly triggered by cases where some South African citizens, particularly those living near the Lesotho border, registered second-hand vehicles (often Asian imports) in Lesotho to bring them into South Africa. Such vehicles are generally not permitted in South Africa, as the country seeks to protect its domestic automotive industry, preserve local jobs, and avoid the entry of older, less safe vehicles.
While importing vehicles can offer cheaper options and better mobility, the United Nations Economic Commission for Europe (UNECE) has warned that the influx of older vehicles into low- and middle-income countries can heighten road safety risks and environmental harm.
Over 90 percent of the global burden of traffic injuries occurs in low- and middle-income countries (LMICs). “The influx of older, less safe, and higher-emission vehicles into these regions has long raised serious concerns regarding road safety, environmental impact, and public health,” UNECE notes.
No other SACU member state has introduced a similar arrangement yet.
SARS has called on all owners of SACU-registered vehicles to comply with the temporary importation declaration process. The agency said it is engaging with Revenue Services Lesotho (RSL) to ensure smooth implementation.
“We will continue to engage with our Customs colleagues in Lesotho so that we work together and ensure a seamless process,” Sibeko said.
Summary
- “We wish to inform you of the upcoming enforcement of the requirement for all foreign-registered motor vehicles, including those from SACU countries, to complete a temporary importation declaration when entering South Africa,” the memo stated.
- SARS spokesperson Siphithi Sibeko said Lesotho nationals residing in South Africa on spousal, work, or study permits who are found in the country after 1 June 2026 must be prepared to produce their permits or contracts.
- It also stated that drivers crossing the border in vehicles they do not own must carry an affidavit from the owner confirming permission to take the vehicle into South Africa.
Thoboloko Ntšonyane is a dedicated journalist who has contributed to various publications. He focuses on parliament, climate change, human rights, sexual and reproductive health rights (SRHR), health, business and court reports. His work inspires change, triggers dialogue and also promote transparency in a society.
