Provisional Payments
Official source
Source domain: sars.gov.za
Collected on 29 September 2026
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Provisional Payments
Customs clients can lodge a provisional payment as security for duties, taxes, levies or VAT that may become payable, including when goods are conditionally released or the final liability is not yet determined.
- Who it is for
- Importers and other Customs clients whose goods or transactions require security
- How to act on it
- For imports, lodge the payment on an amended Customs declaration. For transactions that cannot be processed through a Customs declaration, submit a manual payment on the DA 70 form.
The document's recorded date is 18 September 2026. Confirm on the official source.
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A provisional payment is an amount paid to SARS as security for Customs duties, taxes, levies or VAT that may become payable.
Extension of a provisional payment
A client can request more time when a provisional payment condition cannot be met within the prescribed period, provided the request is made before the provisional payment expires.
- Who it is for
- Clients unable to meet a provisional payment condition within the prescribed period
- How to act on it
- Submit a written application before the provisional payment expires, including the provisional payment reference number, applicant details, the reason for the extension and the additional period required.
The document's recorded date is 18 September 2026. Confirm on the official source.
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Where a provisional payment condition cannot be met within the prescribed period, a client may apply for an extension before the provisional payment expires.
Liquidation of a provisional payment
Clients can complete the provisional payment process after the conditions for which it was lodged have been fulfilled by providing the required Customs evidence.
- Who it is for
- Clients with provisional payments whose underlying Customs requirements have been fulfilled
- How to act on it
- Submit supporting documents, an amended Customs declaration or other proof that the relevant Customs requirements have been met, depending on the type of provisional payment.
The document's recorded date is 18 September 2026. Confirm on the official source.
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A provisional payment must be liquidated once the conditions under which it was lodged have been fulfilled.
Payment of provisional payments
Clients can pay provisional payments by Electronic Funds Transfer, SARS eFiling or cash where applicable. Goods are released only after payment has been made.
- Who it is for
- Clients required to make a provisional payment
- How to act on it
- Pay by Electronic Funds Transfer (EFT), SARS eFiling, or cash where applicable. The deferment scheme may not be used.
The document's recorded date is 18 September 2026. Confirm on the official source.
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Provisional payments may be paid by: Electronic Funds Transfer (EFT); SARS eFiling; or Cash, where applicable.
Key Takeaways
- South African Revenue Service guidance on provisional payments
- Provisional payments secure possible Customs duties, taxes, levies or VAT
- Import payments are lodged on an amended Customs declaration
- Manual payments use the DA 70 form
- Payment methods are EFT, SARS eFiling or cash where applicable
- Extension applications must be submitted in writing before the provisional payment expires
- Last Updated: 18/09/2026 17:08
- South African Revenue Service
- SARS
Dates
Closing Date
18 September 2026