Customs & documentation · Interdoc Shipping Guide

📋 The commercial invoice

The commercial invoice is the single most important customs document. It is the proof of the transaction, the basis on which duties are calculated, and the document that customs officials check before releasing the parcel. Every non-document international shipment needs one. Documents (ICD service) do not.

Customs authorities typically want one original plus two copies, each individually signed. We recommend one copy goes inside the parcel; the others travel with the waybill on the outside.

Required fields

Field	What to put
Shipper / exporter	Your full company name, physical address, contact name, telephone, email, VAT registration number where applicable.
Recipient / consignee	Full name, complete physical address with postal code, mobile number in international format, tax identification number where required by the destination.
Country of origin	Where the goods were manufactured, not where they are being shipped from. If multiple items have different origins, list per item.
HS code	The 6-digit (or longer) Harmonized System code for each item. See HS code section below.
Description	Specific. "10 boxes of stainless-steel screws for civil aircraft" — not "aircraft parts". State what the item is, what it is made of, and what it will be used for.
Quantity	Number of units of each line item, plus total quantity and total weight per item and shipment.
Unit value & total value	Per item, then totalled. Use the actual transaction price, not zero, even for samples or warranty returns.
Currency	Three-letter ISO code (ZAR, USD, EUR, GBP). The "$" symbol on its own is insufficient — several countries use it.
Reason for export	Sale, gift, sample, repair, return, replacement under warranty — be specific.
Incoterm	Typically DAP (Delivered at Place — recipient pays duty) for parcels. See the Incoterms section below.
Waybill number	The Interdoc waybill / tracking number, so customs can cross-reference.
Signature & date	Each copy individually signed by the shipper, certifying contents are true and correct.

📝

Every field on the commercial invoice must match the waybill exactly. Mismatched values, weights or addresses trigger customs holds and are the single largest preventable cause of clearance delay. Our quote engine pulls all this data once at checkout and uses it for both documents.

🔢 HS codes (Harmonized System)

The Harmonized System is the international classification language for traded goods. Maintained by the World Customs Organisation and used in over 140 countries, it covers more than 5 600 commodity groups. The first six digits are universal — countries add national digits to reach 8 or 10 digits for their own tariff books. South Africa uses 8-digit codes; the United States uses 10.

Structure

Digits 1–2: Chapter (96 chapters)
Digits 3–4: Heading
Digits 5–6: Subheading (universal)
Digits 7–8+: National extension

Used for

Tariff: Determining duty rate
Origin: Applying preferential rules
Restrictions: Permits, quotas, controls
Statistics: National trade data

For most parcels we file the 6-digit international code on the commercial invoice. If you know the destination country's full 8- or 10-digit code, include it — clearance is faster.

🔍

Don't know the HS code? SARS publishes the South African tariff book free on its website. The WCO also offers a free HS lookup. Or just describe the item precisely on the commercial invoice — our customs partners can classify on your behalf (small classification fee may apply for unusual commodities).

💰 Duties, taxes & Incoterms

The destination country charges import duty (a tariff based on the HS code) plus VAT or sales tax on most commercial shipments. Who pays these charges depends on the Incoterm declared on the commercial invoice. The two relevant for parcel courier are DAP (the recipient pays) and DDP (the sender pays).

Incoterm	Full name	Who pays duty & tax?	When to use
DAP Default	Delivered at Place	Recipient	Default for our network. The recipient pays import duty and VAT to the local customs broker before release.
DDP	Delivered Duty Paid	Sender	You want the recipient to receive the parcel with no payment to make. Available on selected routes for an additional fee. Contact us.
DDU (legacy)	Delivered Duty Unpaid	Recipient	Older term, replaced by DAP in Incoterms 2010. Many customers still use it colloquially; treat as equivalent to DAP.
EXW / FOB / CIF	(Sea / freight terms)	Various	Relevant for sea-freight and larger commercial shipments — generally not for parcel courier.

⚠️

The sender remains ultimately responsible for unpaid duties and taxes. If your recipient refuses to pay the import duty under DAP, the destination customs broker charges back to the sender's account through us. You then have a choice: pay the duty and ask the customs broker to release, abandon the shipment (it is destroyed or sold by customs after the storage period expires), or pay to have it returned at your cost. Tell your recipient to expect a customs call before the parcel arrives.

De minimis — when duty doesn't kick in

Most countries set a "de minimis" threshold — a value below which imports are exempt from duty. The thresholds vary widely:

South Africa imports: The historic R500 informal-clearance threshold has effectively been removed for cross-border e-commerce parcels — duty and 15% VAT now apply on most commercial shipments regardless of value.
United States imports (effective 29 August 2025): The duty-free de minimis exemption for commercial shipments up to USD 800 has been removed. All commercial parcels to the US now attract duty, regardless of value or country of origin.
United Kingdom: Threshold of £135 for low-value consignments; over that, full duty and VAT apply.
European Union: €150 for duty; VAT applies on all commercial shipments.
Australia: AUD 1 000 for duty; GST applies on all commercial shipments.

🇿🇦 SARS — South African export requirements

The South African Revenue Service requires every exporter to be registered in advance. For occasional senders (gifts, personal effects) this is light-touch; for commercial exporters it is substantial.

SARS eFiling

All customs trader interactions go through the SARS eFiling Customs Trader Portal. Registration is free. Most senders we work with already have an eFiling profile from VAT or income tax.

RLA registration

Registration, Licensing and Accreditation — required for importers, exporters, clearing agents and warehouses. The portal is online; quick-guide SC-CF-42 walks through the process.

Record retention

South African customs law requires importers and exporters to keep customs records (invoices, waybills, declarations, supporting documents) for 5 years from the date of release.

SAD 500

The Customs Declaration Form filed for each cross-border movement. Filed by the clearing agent (us or our partners); requires the commercial invoice, packing list and waybill as supporting documents.

🌐 Other documents that may be needed

Certificate of Origin

Issued by a Chamber of Commerce or SARS, certifies the country where the goods were manufactured. Required to claim preferential tariff treatment under trade agreements (SADC, AGOA, EU-SA TDCA, etc.). Often the difference between paying full duty and a reduced or zero rate.

Export / import permits

Specific to the commodity. Required for items including: military and dual-use goods (ITAR / Wassenaar list), wildlife under CITES, certain agricultural products, controlled chemicals, used vehicles, second-hand clothing. Always check with us at quote time if your item might be in a controlled category.

Phytosanitary certificate

Issued by the Department of Agriculture, Land Reform and Rural Development. Required for plant and plant-product exports (most of which we do not carry anyway, but seeds and processed wood are common examples).

Veterinary health certificate

For animal products, including leather, wool, hides. Issued by the Department of Agriculture.

Packing list

For multi-piece shipments, the packing list itemises which boxes contain what. Customs uses it to spot-check. We generate one automatically from the line items on your quote.

Shipper's Declaration for Dangerous Goods

Required for all Section IA / IB lithium battery shipments and most other declared DG. Prepared by a trained shipper or by us on your behalf as part of the manual DG quote process.

Importer's Tax Identification Number

Required by an increasing number of destinations (EU IOSS, Brazil CPF, India IEC, etc.). Without it the parcel cannot clear. Always ask the recipient to confirm theirs.

❓ Frequently asked questions

What is a commercial invoice and do I need one?

The commercial invoice is the single most important customs document — proof of transaction, basis for duty calculation, and the document customs checks before release. Every non-document international (ICP) shipment needs one; ICD documents do not. Customs typically wants one original plus two copies, each signed.

What is an HS code?

The Harmonized System (HS) code is the international classification number for traded goods, maintained by the World Customs Organisation. The first 6 digits are universal across 140+ countries; countries add national digits to reach 8 or 10. South Africa uses 8-digit codes; the United States uses 10.

What is the difference between DAP and DDP?

DAP (Delivered at Place) means the recipient pays import duty and VAT to the local broker — the default for our network. DDP (Delivered Duty Paid) means the sender pays — available on selected routes for an additional fee. DDU is the legacy term for DAP, replaced in Incoterms 2010.

What is the US de minimis change for August 2025?

Effective 29 August 2025, the United States removed the duty-free de minimis exemption for commercial shipments up to USD 800. All commercial parcels into the US now attract duty regardless of value or country of origin. This applies to all commercial shipments from South Africa to the US.

What's the UK low-value consignment threshold?

£135 — under that, UK VAT applies at the point of sale through the import VAT scheme. Over £135, full UK duty and VAT apply at the border. For EU destinations the duty threshold is €150; VAT applies on all commercial shipments regardless of value (often via the IOSS scheme).

How long must I keep customs records?

South African customs law requires importers and exporters to keep customs records — invoices, waybills, declarations, supporting documents — for 5 years from the date of release. This applies to every cross-border shipment regardless of value.

What does SARS require to export from South Africa?

Registration with SARS via the eFiling Customs Trader Portal. Most commercial exporters need RLA accreditation (Registration, Licensing and Accreditation), filed online via Quick Guide SC-CF-42. The SAD 500 declaration is filed for each cross-border movement by the clearing agent.

📚 Sources & attributions

Customs procedures, documentation requirements and HS-code structure on this page derive from the World Customs Organization, the International Chamber of Commerce, the South African Revenue Service and the customs authorities of major destination countries. The Commercial Invoice field list and the HS-code structure are universal — no proprietary alternative exists.

Primary upstream sources

World Customs Organization (WCO) Harmonized System — current edition (HS 2022); 6-digit base + national extensions
ICC Incoterms 2020 — DAP, DDP, EXW, FOB, CIF and other terms (used under International Chamber of Commerce license framework)
SARS Customs & Excise Act 91 of 1964 — South African export / import declarations, 5-year record retention
SARS Customs Trader Portal Quick Guide SC-CF-42 — RLA registration procedure
US Customs and Border Protection — de minimis policy effective 29 August 2025
HM Revenue & Customs (UK) — £135 low-value consignment threshold
European Commission DG Taxation & Customs Union — €150 duty threshold, IOSS scheme

Industry standards & terminology

Standard Commercial Invoice fields — universal across international customs
HS code 6-digit base + national 8- or 10-digit extension convention
DAP / DDP / EXW / FOB / CIF — Incoterm 2020 definitions (ICC)
"De minimis" — Latin term for value threshold below which duty does not apply
Certificate of Origin, packing list, SAD 500 — standard customs document set

All original prose, examples, the field-by-field walkthrough and the destination-country guidance on this page are the original work of Interdoc and have been verified against publicly indexed web content as not derived from any specific carrier's documentation.

Customs & documentation.