On September 14, 2026, SARS announced the publication of its Customs Weekly List of Unentered Goods.
It includes provision for safekeeping goods in state warehouses managed by customs officials. The primary purpose is to secure the duty and value-added tax (VAT) due on undeclared, abandoned or seized goods. Declared goods detained provisionally for the correct tariff classification or without a permit are also stored in state warehouses.
Once the importer or owner of the goods has met all customs requirements, the goods may be released upon payment of the state warehouse rent. Unclaimed goods may be sold by public auction after a prescribed period from the date on which the goods were placed in the state warehouse. The proceeds go towards covering duties, VAT or other expenses.
The Customs Weekly List of Unentered Goods is accessible at www.sars.gov.za/ClientSegments/Customs-Excise/Pages/State-Warehouse.aspx and www.sars.gov.za/AllDocs/OpsDocs/Tables/SC-CW-01-02-A20%20-%20Customs%20Weekly%20List%20of%20Unentered%20Goods%20-%20External%20Table.pdf