Why South Africa Requires Temporary Import Bonds
Importing high-value IT hardware into South Africa for short-term projects can tie up thousands of rand in import duties and VAT. To prevent unnecessary costs, the South African Revenue Service (SARS) allows importers to use Temporary Import Bonds (TIBs) under the Customs and Excise Act 91 of 1964.
A TIB lets importers temporarily bring IT hardware into the country for testing, demonstrations, or project work without paying full duties or VAT as long as the equipment is re-exported within the approved period.
This approach is widely used by global IT firms during short-term rollouts, PoC deployments, and data centre pilot programs, where equipment is returned after the project concludes.
What Temporary Import Bonds Cover
A Temporary Import Bond is a financial guarantee lodged with SARS to secure the duties that would otherwise apply. The importer pays a refundable bond or deposit, which is released once the goods are re-exported. According to SARS guidance, this mechanism ensures compliance with Section 75 of the Customs Act while encouraging trade facilitation.
TIBs are ideal for:
- Network equipment, servers, or routers imported for installation or testing
- Demonstration devices used in client presentations or exhibitions
- Maintenance tools or diagnostic equipment are temporarily needed on-site
The South African system follows WCO Temporary Admission Guidelines, meaning temporary admission requires both accurate documentation and guaranteed re-export.
How Long Does SARS Allow Temporary Imports
SARS typically grants TIBs for six months, extendable to twelve months for complex or delayed projects. Extensions must be justified with evidence such as project contracts or updated export timelines.
If the importer fails to re-export the goods in time, SARS automatically converts the TIB into a permanent import, charging full customs duties and 15% VAT immediately.
Documentation You’ll Need for a Temporary Import Bond
To apply for a TIB, your Importer of Record (IOR) or customs broker must file:
- A SAD 500 form and Bill of Entry marked “Temporary Importation”
- A valid customs bond or financial guarantee issued by an approved South African insurer or bank
- A detailed inventory list with serial numbers for all IT hardware
- Proof of export (Bill of Lading or airway bill) once the project ends
If your shipment contains networking, encryption, or radio-based devices, you must also secure a permit from the International Trade Administration Commission (ITAC) before importing.
When a Temporary Import Bond Is the Smartest Option
For short-term or non-commercial IT projects, a TIB makes financial sense.
It’s especially effective when:
- The hardware will stay in South Africa for less than 12 months
- Equipment is for demonstration or testing, not resale.e
- You can guarantee re-export, often through a local IOR partner.
- You want to avoid upfront VAT or duty payments.
At Carra Globe, we manage TIB filings directly with SARS to ensure that equipment for short-term rollouts like cloud hardware and telecom systems is cleared quickly and cost-effectively.
Our approach builds on the same compliance principles outlined in IOR Services in India: Turning Compliance Into a Market Advantage, where using a qualified IOR accelerates time-to-market in complex regulatory regions.
The Importer of Record’s Role in South Africa
Foreign companies without a registered entity in South Africa cannot apply for or manage TIBs directly. In those cases, Carra Globe acts as your legal Importer of Record, filing all customs documents, securing the bond, and managing re-export compliance on your behalf.
We coordinate directly with SARS and ITAC, ensuring your project qualifies for temporary admission while maintaining compliance with SARS Temporary Imports procedures.
This allows our clients to focus on project execution while we handle classification, duties, and documentation, a workflow we also detailed in Top 5 Compliance Pitfalls in Global IT Hardware Rollouts (and How to Avoid Them).
How Carra Globe Streamlines TIB Projects
- Bond Registration: Carra Globe files and secures financial guarantees with approved local partners.
- Customs Filings: Every SAD 500 and entry form is reviewed for accuracy before submission.
- Permit Coordination: ITAC-controlled devices are pre-cleared before arrival.
- Re-Export Validation: We collect proof of export to ensure bond refunds are processed on time.
- Integrated IOR + DDP Workflow: Compliance, cost estimation, and logistics are managed in one system.
Checklist: SARS Compliance for Temporary IT Imports
✅ File SAD 500 form with “Temporary Importation” status before arrival.
✅ Ensure all goods are listed with serial numbers and matching invoices.
✅ Secure a SARS-approved financial bond or deposit.
✅ Obtain ITAC approval if importing restricted devices.
✅ Re-export goods and file proof before the bond expiry date.
Plan Your IT Rollout in South Africa with Confidence
A Temporary Import Bond isn’t just a compliance tool; it’s a financial strategy for efficient IT deployment. By partnering with Carra Globe, you gain complete oversight of customs filings, SARS approvals, and re-export documentation without setting up a local entity.
We integrate Importer of Record (IOR), Delivered Duty Paid (DDP), and freight forwarding under one umbrella so that your short-term IT deployments in South Africa run smoothly and stay fully compliant.
If you’re planning a short-term project or demo rollout in South Africa, contact Carra Globe for a step-by-step compliance and cost plan built for your timeline.
