Mbabane – The Ministry of Finance has announced a major change to border declaration rules, increasing the travellers’ tax-free threshold from E1,000 to E10,000 with effect from Friday, 28 November commonly known as Black Friday.
The adjustment, revealed during this week’s Finance in Focus update, is aimed at easing congestion at border posts and encouraging travellers to declare goods without fear of penalties related to minor errors on receipts. Previously, travellers could bring goods worth up to E1,000 without paying VAT, even if the slips had printing issues. The new E10,000 threshold now applies under the same conditions.
According to the ministry, many travellers have resorted to hiding goods because they feared their slips would be rejected for issues such as faint ink, incorrect tax numbers or unclear details.
“Even with the new E10,000 threshold, travellers must bring their slips, but no VAT will be charged in cases where the slips have minor errors,” the ministry stated.
Officials may issue guidance for future compliance, but travellers will not incur VAT charges within the new limit.
However, goods valued above E10,000 such as large appliances must meet full invoice requirements. These include the traveller’s name, physical address, ID number where possible, a clear description of the goods, VAT details, and the supplier’s tax number. Border officials will match this information with the traveller’s passport and stamped entry record.
The ministry emphasised that the increased threshold applies strictly to personal travellers and does not extend to businesses, which must continue following standard import procedures.
Authorities also urged the public to declare all cross-border purchases to support national revenue collection. Valid receipts allow Eswatini to claim VAT refunds from SARS and boost SACU receipts, both of which rely on accurately recorded trade flows.
“We have made it very easy for EmaSwati to declare, and the new threshold should bring great relief,” the ministry said. “But we still need the slips. Declaring goods helps your country.”
Travellers were further cautioned against attempts to hide goods or disguise new purchases as used items a practice that reduces the country’s ability to recover revenue.
The ministry expressed hope that the new system, aligned with the SACU Lula initiative, will improve compliance and benefit both citizens and the national economy.




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