ATV Explained: The Number SARS Actually Charges Tax On

Quick Answer

ATV means Added Tax Value. SARS uses it as the base for calculating import VAT: customs value, plus 10 percent of that customs value, plus any non-rebated customs duty.

The VAT payable is 15 percent of the ATV as of July 2026. The 10 percent uplift is part of the calculation, not a separate amount you hand to SARS.

There is an origin exception. SARS says the uplift does not apply when qualifying goods originate in Botswana, Lesotho, Namibia or Eswatini and are imported from that country.

The Formula

Let C be customs value and D be non-rebated duty.

For goods outside the stated customs-union origin exception, ATV equals C plus 10 percent of C plus D. Import VAT then equals 15 percent of that ATV.

Duty is calculated before VAT and depends on the tariff classification. A zero duty rate does not remove import VAT or the uplift where it applies.

Customs Value Is Not Always the Checkout Total

SARS valuation rules determine customs value. The transaction price is common, with required additions or deductions under the customs method.

Courier transport, insurance and marketplace charges can appear differently on the documents. Do not build the calculation from one card total without checking the declared customs value.

Ask the clearing agent for the tariff heading, customs value, duty and ATV as separate lines.

Then check the arithmetic in that order. Multiply customs value by the uplift rate where it applies, add non-rebated duty, and apply VAT to the result. Brokerage or disbursement charges are separate invoice items and should not be mistaken for SARS tax.

Country of Origin Controls the Uplift Exception

Shipping from a neighbouring country does not prove the goods originated there. Origin follows the applicable rules, not the parcel's last warehouse.

Keep the commercial invoice and origin evidence if you expect the BLNS exception. SARS uses Eswatini in current guidance, though older material may use Swaziland.

Why Local and Imported Prices Look Different

A local shelf price already includes South African VAT. A foreign checkout can still face import VAT, duty and clearance charges before delivery.

Currency conversion can also change the customs value used. Keep the invoice and payment evidence, but let the customs declaration show the value SARS accepted.

Compare the landed total and support route with current PC best sellers and the broader best-selling tech range. Do not compare the foreign sticker to a local VAT-inclusive listing.

FAQ

Is ATV the same as customs value?

No. ATV adds the applicable 10 percent uplift and non-rebated duty to customs value.

Is VAT charged on duty too?

Yes. Non-rebated customs duty forms part of the ATV used for import VAT.

Does the uplift apply to every import?

SARS states an exception for qualifying goods originating in and imported from Botswana, Lesotho, Namibia or Eswatini.