The Eswatini Revenue Service (ERS), formerly known as the Eswatini Revenue Authority (ERA), is the national customs authority responsible for vehicle import clearance. Understanding ERS procedures is essential for a smooth import into Eswatini.
What ERS Does
ERS assesses and collects VAT (15%) on imported vehicles, processes customs declarations, issues import permits, and enforces the 15-year age limit on used vehicle imports.
Step 1: Obtain Import Permit Before Shipping
Eswatini requires a vehicle import permit to be issued BEFORE the vehicle is shipped. Apply to ERS with vehicle details (make, model, year, VIN, engine number), purchase invoice, passport/ID copy, and proof of address. Processing takes 2–4 weeks. The permit is valid for 3 months.
Step 2: Register with ERS
Obtain a Tax Identification Number (TIN) from ERS. This is required for all importers. Registration is free — provide your passport or Eswatini national ID and proof of address.
Step 3: Submit Customs Declaration
Submit the customs declaration through ERS's electronic system at least 24 hours before the vehicle arrives. Include the import permit number, vehicle documents, CIF value, and TIN.
Step 4: Duty Assessment
For SACU-origin vehicles (from Durban): customs duty = 0%, VAT = 15% of CIF. For non-SACU imports: SACU CET rates apply (18–25% for passenger cars). The vehicle must comply with the 15-year age limit from date of first registration.
Step 5: Payment and Clearance
Pay assessed duties at ERS-accredited banks in Emalangeni (E). After payment, present documents at the border post (Ngwenya/Oshoek or Mananga) for physical clearance. ERS issues a Customs Clearance Certificate.
Post-Clearance Registration
- Obtain police clearance certificate (vehicle checked against stolen database)
- Complete roadworthiness inspection at a Vehicle Inspection Station
- Register with the Eswatini Motor Vehicle Fund
- Apply for Eswatini number plates and registration document
Age Limit Enforcement
ERS strictly enforces the 15-year age limit. A vehicle registered in 2010 or earlier cannot be imported in 2026. The age is calculated from the date of first registration, not the manufacturing date. Always verify this before purchasing.
Use our import cost calculator for an instant ERS duty estimate, or contact us for full import assistance.
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