Buy more than three items from online international retail sites, such as Amazon, in the space of a year and you will automatically become an official importer in the eyes of Sars — and you will need to apply for a special code before getting your hands on your purchases. Since 2013‚ the amended Customs and Excise Act has allowed South Africans to "import" no more than three "consignments" from overseas — with a value of less than R50‚000 — in a calendar year without registering with customs. In other words‚ if you bring four or more overseas purchases into the country during the course of a year‚ you need to apply for what’s referred to as an importer’s code. Customs insiders say Sars only began enforcing this requirement in April this year‚ so it is only now starting to affect those who have discovered the joys — and the bargains — of shopping on international sites, such as Amazon and Alibaba.

Mike Hibbert is one of them. He currently has two packages‚ both personal-use ite...

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