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Swaziland is a member of the oldest Customs Union in the World; established in 1910 the Southern African Customs Union (SACU) consists of what is now Swaziland, Lesotho, Botswana, Namibia and South Africa. Importations between these countries are free of Customs and Excise duty with all importations to the Union being at a Common Customs external tariff. The revenue collected from those duties is pooled and shared under an agreed mechanism.

Swaziland is also a member of both SADC and COMESA and goods originating from those countries also enjoy preferential Tariff rates. Full details of preferences and international trade agreements can be found here.

Customs in Swaziland is administered by the SRA Customs and Excise Department in accordance with the Customs and Excise Act of 1971.

The Department performs key functions for the country's development including:

  • To collect the revenues due - Enforcement of controls to protect society 
  • Prohibitions, restrictions and regulatory (for example, narcotics, unlicensed medicines, arms and ammunitions, pornography etc.) 
  • To identify and interdict illegitimate trade (for example counterfeit or substandard goods; trade in endangered species - CITES obligations) 
  • Collection of trade statistics 
  • Trade facilitation


Goods imported into Swaziland from outside of the Southern African Customs Union (SACU) are liable to Customs duty and for some classes of goods also Excise duty. Value Added Tax is also payable on imports both from SACU and elsewhere.

Information for businesses importing to, or exporting from, Swaziland can be found here.

Travellers entering Swaziland must make a declaration at one of our 14 border posts/points of entry. There also are (rebate) allowances for bona fide personal importations

Excise duty is also payable on a small range of domestically produced goods (alcoholic drinks, cigarettes etc.). 


Provisional Tax
1st Payment due no later than 31st December 2nd Payment due no later than 30th June 3rd Payment due on receipt of Notice of Assessment after having submitted Income Tax Returns
Submission of Income Tax Returns
No later than the 31st October every year
Submission of Salary Reconciliations
No later than the 30th September every year
Remittance of PAYE
No later than the 7th every month