AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Register through SARS's importer registration process, which SARS administers under its Registration, Licensing and Accreditation policy (SC-CF-19, with documentary requirements in SC-CF-19-A01). Register before the goods arrive: SARS gives importers or agents 7 days from landing to make due entry (14 for loose cargo, 28 at a container depot), after which goods can go to the State Warehouse.
Why registration comes first
Every commercial consignment from Lagos has to be "entered" with Customs: declared, valued and cleared. SARS's Imports page (updated 19 August 2026) says the importer must declare to Customs what has been brought in and the mode of transport, and that Customs assesses and collects duty and VAT during clearance. A declaration needs an identified importer, which is what registration gives you. If you do not have it when the ship or plane lands, the clock is already running.
Where the process sits
The Imports page links to SARS's importer registration page and lists the policy documents behind it: SC-CF-19, Registration, Licensing and Accreditation, and SC-CF-19-A01, Documentary Requirements. Those documents set out who must register, the forms and the supporting documents for individuals, sole traders and companies. SARS's AfCFTA letter to traders gives the email of its registration team, RLARegistrations@sars.gov.za, which you can use for registration queries.
- Individual or sole trader
- Registers in their own name; have your ID or passport, permit and SARS tax number ready (see a SARS tax number as a foreign national).
- Company (Pty) Ltd
- Registers in the company's name, with its CIPC registration and SARS tax details.
- Using a clearing agent
- The agent is registered separately; you still need your own importer registration for your goods.
We did not open SC-CF-19 itself, so check the current documentary list in SC-CF-19-A01 before applying, and ask whether occasional or low-value imports are treated differently for your situation.
What happens after you register
Due entry deadlines
| Cargo situation | Time to make due entry |
|---|---|
| General rule, from landing | 7 days |
| Loose or break-bulk cargo by sea, air or rail | 14 days |
| Goods in a container depot | 28 days |
SARS says goods not entered in time may be removed and detained in a State Warehouse, which adds storage charges and delays.
Valuation, duty and VAT
Customs values imports under the GATT valuation code, which has six methods; SARS's policy SC-CR-A-03 has the detail. Duty depends on the tariff heading (see HS codes for Nigerian goods) and VAT, at 15%, is collected at the same time.
Permits and other departments
Some goods need an import permit produced at clearance, with permits for restricted goods from the International Trade Administration Commission (ITAC), and Customs may detain goods for other departments. For Nigerian food, see Nigerian foodstuff permits.
Post and courier parcels
SARS says goods arriving by post follow a different process. Its international mail policy (SC-MT-02) treats the postal label or customs form as the declaration if it holds the needed information, may ask for a fuller declaration with supporting documents such as a permit, and keeps goods under Customs control until cleared and duty paid. It also says records must be kept for five years. See customs on parcels from Nigeria.
Records and avoidable mistakes
Registration is the start of a compliance relationship, not a one-off form. SARS's international mail policy says records must be kept for five years, and the same habit should apply to every commercial consignment: supplier invoices, proof of payment, freight and insurance documents, permits, certificates of origin and the cleared declaration.
- Undervaluing invoices to lower duty: Customs values goods under the GATT rules and can reassess.
- Letting the agent use the wrong importer details: the goods and the liability belong to the registered importer.
- Missing the due entry window because the ship arrived early.
- Assuming a parcel sent by post is exempt because it is small; postal goods stay under Customs control until cleared and duty paid.
If you also export to Nigeria
SARS's AfCFTA letter says exporters must register with SARS as exporters or producers before trading under the AfCFTA. Exporting is a separate registration from importing; if you plan both, ask the registration team to deal with both at once.
Steps
- Get your SARS tax number (and company registration if trading through a company).
- Read SC-CF-19-A01 for the current document list.
- Apply for importer registration through SARS's registration page.
- Give your customs code to your clearing agent and supplier.
- Book your first shipment only once registration is confirmed.
Where Pryme fits
Paying Nigerian suppliers is the other half of the job. A Pryme Business Account holds NGN alongside USD, GBP and EUR, so you can pay a supplier in Lagos in naira and keep the invoice and payment together; the Finance agent prepares the records and a person approves (business multicurrency account, Finance agent).
Questions people ask
Do I need to register with SARS Customs to import from Nigeria?
For commercial imports, yes. The Imports page links to SARS's importer registration page, governed by policy SC-CF-19.
How long do I have to clear goods after they land?
SARS says 7 days from landing for due entry, 14 days for loose or break-bulk cargo, and 28 days at a container depot.
Can a clearing agent register for me?
The agent has its own registration. You still need your own importer registration as the owner of the goods.
Is there a separate registration for exporting?
Yes. SARS's AfCFTA letter says exporters must register as exporters or producers before trading under the AfCFTA.
Sources
- SARS Customs and Excise: Imports (updated 19 August 2026) · accessed Oct 2026
- SARS: Letter to traders on implementation of the AfCFTA Agreement (1 February 2024) · accessed Oct 2026
- SARS: SC-MT-02 International Mail, external policy (Rev 2, effective 12 October 2020) · accessed Oct 2026
- SARS: Other taxes, including donations tax and estate duty (updated 26 February 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.