Mbabane – Eswatini Revenue Service has outlined how the revised personal traveler allowance will work as thousands of emaSwati prepare for festive season shopping trips, particularly to South Africa. The update was shared during Eswatini TV’s tax talk segment hosted by Notsile Sithole, where acting Commissioner for Customs and Excise Precious Chauya and ERS Marketing and Communications Manager Nduduzo Dlamini detailed the changes.
Government has approved an increase in the personal allowance for non commercial goods brought into the country as accompanied baggage. The adjustment takes effect from Friday 28 November and applies to goods bought strictly for personal use. The allowance rises from E1 000 to E10 000 per traveler.
Chauya told viewers that the concession is offered to returning residents who buy items for their own use and not for resale. She explained that the allowance reduces the taxable amount on which import VAT is calculated, allowing travelers to pay VAT on a lower value than the original purchase price.
She stressed that the increase only applies when the traveler personally brings the goods into Eswatini. If items are collected by a courier, the allowance does not apply because the luggage is no longer considered accompanied. Travelers are also required to submit all supporting documents when making a customs declaration. Depending on the type of purchase, these include a valid tax invoice and, for items costing above E10 000, proof of payment.
Chauya noted that invoices from VAT registered vendors in South Africa are treated differently. With these, the allowance is limited to E250 unless the traveler chooses to use the VAT refund system. However, if a traveler fails to meet the requirements for a VAT refund, ERS may apply the E10 000 allowance instead, provided supporting documents are available.
She added that a valid tax invoice must show specific features listed on the ERS website, including the buyer’s full name and address for purchases above E5 000, and proof of payment for goods above E10 000.
Dlamini said the increase will make the process easier for cross border shoppers, particularly during Black Friday and the wider festive season rush. He reminded travelers that they are still required to declare all goods on arrival. He said the change encourages correct declarations, strengthens the country’s import data and supports Eswatini’s revenue through SACU receipts.
Chauya added that proper declarations help government understand consumption patterns, apply accurate VAT collection, and feed into SACU revenue distribution formulas based on trade volumes.
ERS urged the public to make use of its online platforms or contact lines for any queries as they prepare for holiday shopping.
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