πŸ‡ΈπŸ‡Ώ Import Customs & Duties: Eswatini

Quick Facts

Duty-free threshold

$50

Packages under $50, duty free

VAT / Sales Tax

15%

CIF value + duty. VAT at 15% on most imports. Basic food items and agricultural inputs at 0%.

Clearance Time

3-7 days

typical processing

Duty Rates by Category

CategoryDuty RateHS Chapter
Electronics0-25% (SACU tariff)85
Clothing25-45% (SACU protective)61-62
Footwear20-30% (SACU)64
Food & Beverages0-25%01-24
Machinery0-10%84
Cosmetics15-20%33
Books0%49
Toys & Games10-20%95

Rates shown are for standard goods. Exact rate depends on the HS code of your item.

Customs Clearance Process

Eswatini Revenue Authority (SRA) manages customs. SACU (Southern African Customs Union) member, shares common external tariff with South Africa, Botswana, Lesotho, Namibia. VAT at 15% on imports. Landlocked, all imports transit through South Africa or Mozambique. Matsapha (near Manzini) is the main customs clearance point. Lilangeni (SZL) pegged 1:1 to South African Rand.

Processing Time3-7 days
VAT Rate15%

What to Actually Expect

Small landlocked kingdom (~1.2 million people) between South Africa and Mozambique. SACU tariff means same duties as South Africa. All imports physically transit through South Africa (Durban port) or Mozambique (Maputo port). Courier services available via South African networks (DHL, FedEx operate from SA). Postal mail via South African infrastructure 2-3 weeks. 15% VAT. SACU revenue pool provides significant government income. Sugar industry and textile manufacturing (AGOA beneficiary) are key sectors. Currency pegged to ZAR eliminates exchange risk with SA.

Required Documents

1

Commercial Invoice

Item description, quantity, value, sender and receiver details

2

Packing List

Detailed description of contents in each package

3

Customs Declaration (CN22/CN23)

Required for postal shipments

4

Air Waybill (AWB)

Generated by the carrier when booking the shipment

5

Certificate of Origin

May be required for reduced duties (FTA/preferential rates)

6

Export/Import License

For restricted goods (electronics, medicines, chemicals)

Import License Requirements

Required for firearms, pharmaceuticals, certain chemicals, and agricultural products. SACU regulations apply. Sugar and textile imports have special provisions. Eswatini Standards Authority compliance for some products.

Certificate of Origin

SACU certificate for regional trade. SADC certificates. COMESA membership provides additional preferential access. AGOA certificate for US preferential access.

Prohibited & Restricted Items

Prohibited

  • xNarcotics and illegal drugs
  • xExplosives and flammable materials
  • xWeapons and ammunition
  • xCounterfeit goods
  • xCounterfeit currency and documents

Restricted (permit required)

  • !Medicines and pharmaceuticals
  • !Food and beverages
  • !Plants and seeds
  • !Electronics (lithium batteries)
  • !Perfumes and cosmetics (volume limits)

Popular routes to Eswatini

Frequently Asked Questions

What is the duty-free threshold for Eswatini?

The duty-free (de minimis) threshold for imports into Eswatini is $50. Goods valued below this amount are exempt from customs duties.

What is the VAT rate on imports to Eswatini?

The VAT/tax rate on imports to Eswatini is 15%. VAT applies to: CIF value + duty. VAT at 15% on most imports. Basic food items and agricultural inputs at 0%.

How long does customs clearance take in Eswatini?

Typical customs clearance in Eswatini takes 3-7 days. Express shipments usually clear faster.

What documents are needed to import into Eswatini?

To import into Eswatini, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into Eswatini?

Eswatini prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.