What is a DA65?
The DA65 is a SARS (South African Revenue Service) customs permit that allows the temporary export and re-import of goods without paying import duties. It is essential for galleries, artists, and dealers taking artworks to international exhibitions, art fairs, and trade shows.
Without a DA65, goods leaving South Africa are treated as a permanent export. When they return, you would be required to pay full import duty plus 15% VAT on the declared value — even though they were your goods all along.
When Do You Need a DA65?
A DA65 is required whenever you temporarily export goods from South Africa with the intention of bringing them back. Common scenarios include:
- ✓ Art fairs — Cape Town Art Fair, Art Basel, Frieze London, Joburg Art Fair
- ✓ Museum exhibitions and gallery loans
- ✓ Trade shows and design expos
- ✓ Film and photographic shoots abroad
- ✓ Professional equipment taken abroad temporarily
Step-by-Step Process
Inventory & Valuation
4–6 weeks before departureCreate a detailed inventory of all items with descriptions, dimensions, medium, artist name, and declared value. Photograph each item showing its current condition — these photos are critical evidence for customs when the goods return.
Prepare DA65 Application
3–4 weeks before departureComplete the DA65 form with all item details, including HS tariff codes (usually 9701.10 for paintings, 9703.00 for sculptures), purpose of export, and event details.
Submit to SARS
2–3 weeks before departureLodge the DA65 application through a registered customs broker. SARS will review the application and may require a customs bond for high-value consignments. The bond amount is typically a percentage of the total declared value.
Customs Inspection
1–2 weeks before departureSARS may request to physically inspect the goods before departure. Ensure all items match the packing list exactly — any discrepancy can delay or jeopardise your permit.
Export with DA65
Day of departurePresent the approved DA65 at the port of exit (airport or harbour). The customs officer will verify items against the permit and stamp the export. Keep this stamped copy safe — you will need it on return.
Re-Import & Close
Upon returnWhen goods return to South Africa, present the stamped DA65 at the port of entry. Customs will verify all items are present and in the same condition. The permit is then closed — no duty or VAT is payable on returned items.
Common Pitfalls
Items not returned = duty payable
Any artwork sold at the fair or not returned must be declared. Full import duty plus 15% VAT becomes payable on the declared value. This is the single most costly mistake galleries make.
Incomplete documentation
Every item must have a detailed description that matches the actual goods. Vague descriptions like "artwork" or "painting" will be rejected. Include title, artist, medium, and dimensions.
Late application
SARS processing takes 2–3 weeks minimum. Rush applications risk rejection. Start the process at least 4 weeks before your departure date.
Condition discrepancies
If an item returns in a different condition, customs may dispute whether it is the same item. Photographic evidence at both export and import is critical — take detailed photos before packing.
Expired permits
DA65 permits have a validity period. If goods are not returned before the expiry date, they are treated as permanent exports and full duty becomes payable on re-import. Track your deadlines carefully.