Mbabane – The Eswatini Revenue Service has provided a detailed response to JTM Media regarding the entry of Eswatini citizens into Eswatini with foreign-registered vehicles, following reports of Swazi nationals encountering difficulties at border posts.
ERS Director of Communications and Marketing Ntobeko Dlamini explained that all imported goods, including motor vehicles, must be declared and any applicable duties or taxes paid upon entry into Eswatini. Foreign-registered vehicles are treated as imported goods, and formal temporary importation procedures are applied to all such vehicles entering the country.
According to ERS, Liswati citizens are permitted to temporarily import vehicles registered abroad only if they can prove legal residence in the country of registration. Acceptable proof includes holding a valid work, study, or residence permit from the country where the vehicle is registered. Liswati who do not have legal residence abroad are required to declare the vehicle and pay all applicable duties and taxes when bringing it into the country. Affidavits from vehicle owners are not recognised as substitutes for formal customs clearance or as authorisation for a Temporary Import Permit.
Dlamini addressed concerns over enforcement measures, noting that motor vehicles may be detained if temporary import permits are expired, not issued in the driver’s name, or if there is non-compliance with customs laws. Border officers may also require the physical presence of the vehicle owner when the vehicle is intended for re-export. This ensures that the importer meets all legal requirements and reduces the risk of continued non-compliance.
The agency clarified that affidavits, even when provided, do not replace legal requirements. The legislation governing imports, including the Customs and Excise Act and the Value Added Tax Act, sets the conditions for temporary or permanent importation. Enforcement actions, including impoundment, are taken when these conditions are not met. Non-compliance could include situations where a Liswati citizen or foreigner drives a foreign-registered vehicle with an expired permit, or where the permit is not issued in the name of the driver.
Regarding permanent registration of foreign-registered vehicles, ERS stated that the process requires completion of customs declaration procedures and payment of applicable duties and taxes. A Customs Clearance Certificate is issued once all requirements are met. The vehicle can then be registered locally through the Motor Registry Unit within the Ministry of Public Works and Transport.
ERS further clarified that the temporary importation concession is only granted to foreign residents for the duration of their stay in Eswatini. It cannot be transferred to Eswatini citizens unless the agency reviews the circumstances and approves the request based on presented information.
Travellers are encouraged to familiarise themselves with customs requirements before entering Eswatini. Relevant information is available on the ERS website, and additional guidance can be obtained via phone or WhatsApp. The agency reiterated that temporary import concessions apply strictly to foreign residents and safeguard compliance with customs and tax laws, preventing misuse of the system.
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