Legal Consequences
Container Forfeiture Under Section 87 of the Customs Act: When Does It Apply?
Section 87 of the Customs and Excise Act covers improper importation. Section 91 covers forfeiture of goods. Together, these provisions give SARS Customs the authority to seize goods that are imported without the required documentation — including goods imported without a valid PVoC Certificate of Conformity after 20 September 2026.
Section 87: Improper Importation
What Constitutes Improper Importation
Section 87 of the Customs and Excise Act (Act 91 of 1964) defines improper importation as importing goods in contravention of the Act or any other law. Importing regulated goods without a valid PVoC CoC after 20 September 2026 constitutes improper importation under this section, because the PVoC requirement is a legal requirement under the Standards Act (Act 29 of 1993).
Improper importation is a criminal offence under the Customs and Excise Act. An importer found guilty of improper importation can be fined and, in serious cases, imprisoned. The offence is separate from the civil consequences of detention and forfeiture.
Section 91: Forfeiture
When Goods Can Be Seized
Section 91 of the Customs and Excise Act gives SARS Customs the authority to forfeit goods that are the subject of an improper importation. Forfeiture means the goods become the property of the state. The importer loses the value of the goods plus all demurrage and storage charges incurred during detention.
Forfeiture is not automatic — SARS Customs must follow a process before goods are forfeited. The importer is typically given an opportunity to respond to the notice of intended forfeiture. However, if the importer cannot demonstrate that the goods comply with the applicable regulations (which, for PVoC, means presenting a valid CoC), forfeiture will proceed.
Forfeited goods may be destroyed, auctioned, or donated to charity, depending on the nature of the goods and SARS Customs's discretion.
The Practical Risk
What Forfeiture Means for Importers
For importers who ship regulated goods without PVoC CoCs after 20 September 2026, the risk of forfeiture is real. SARS Customs has the legal authority and the stated intention to enforce PVoC requirements rigorously from the enforcement date.
The financial consequences of forfeiture are severe: the importer loses the value of the goods, plus all demurrage and storage charges incurred during detention, plus any legal costs associated with contesting the forfeiture. For a shipment of regulated goods worth ZAR 500,000, the total financial exposure from forfeiture can exceed ZAR 700,000–800,000 after detention costs.
The reputational consequences are also significant. An importer with a forfeiture record may face additional scrutiny from SARS Customs on future shipments.
Prevention
Compliance Before Shipment
The only way to avoid the risk of forfeiture under Sections 87 and 91 is to ensure that all regulated goods have valid PVoC CoCs before they are shipped to South Africa. A valid CoC, registered on CoC Vault with a tamper-evident verification URL, provides the evidence SARS Customs needs to confirm compliance.
Importers who are unsure whether their goods are regulated should check the SABS PVoC product scope against their HS codes and consult with an SABS-accredited inspection body before the 20 September 2026 deadline.
What is Section 87 of the Customs and Excise Act?
Section 87 covers improper importation — importing goods in contravention of the Act or any other law. Importing regulated goods without a valid PVoC CoC after 20 September 2026 constitutes improper importation.
What is Section 91 of the Customs and Excise Act?
Section 91 gives SARS Customs the authority to forfeit goods that are the subject of an improper importation. Forfeiture means the goods become the property of the state.
Can SARS Customs forfeit goods for a missing PVoC CoC?
Yes. Importing regulated goods without a valid PVoC CoC after 20 September 2026 constitutes improper importation under Section 87, which can trigger forfeiture under Section 91.
What happens to forfeited goods?
Forfeited goods may be destroyed, auctioned, or donated to charity, depending on the nature of the goods and SARS Customs's discretion.
How do I avoid forfeiture?
Obtain a valid PVoC CoC before the goods are shipped. Register the CoC on CoC Vault and ensure your clearing agent has the verification URL before the SAD 500 is submitted.
Continue Learning
Forfeiture Is a Real Risk After 20 September 2026
SARS Customs has the legal authority to seize goods imported without a valid PVoC CoC. Obtain your CoC before shipment and create your CoC Vault record before the deadline.
Sources: Government Gazette No. 54374 (20 March 2026); Standards Act 8 of 2008; Customs and Excise Act 91 of 1964. Last verified: 3 May 2026. certificatesofconformity.co.za is an independent reference publication operated by LinkDaddy LLC, a Florida-registered US entity. Not affiliated with or endorsed by the SABS, NRCS, SARS, or any agency of the Government of South Africa.