Businesses involved in imports and exports must register with SARS as an importer or exporter. They need to ensure that goods are properly declared on the correct tariff classification and that the applicable customs duties and VAT on imports are paid. It’s important to comply with all customs and excise regulations. Exports of goods are zero-rated for VAT purposes, but specific documentary proof of export must be provided. Businesses need to comply with all export declaration requirements. Anti-dumping, countervailing and safeguard duties can apply to protect the local industries. Environmental levies may also apply, for example, on plastic bags, non-renewable energy and tyres.