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Crossborder Definition

Crossborder countries are those which are referred to as the BLNE countries; Botswana, Lesotho, Namibia Eswatini. These BLNE countries form part of the South African Customs Union and goods can be moved between these countries without duties being paid except for VAT.


Second hand goods cannot be imported from the BLNE countries to South Africa without a valid import permit. In addition, any goods governed by the Port Health Regulations cannot enter South Africa via the normal border posts and needs to be sent via airfreight to the international airports or by sea freight to major sea ports.

Who is an exporter?

Any company who is registered with South African Revenue Services as an exporter and has been issued with an exporter’s code.

What do I need to export into BLNE countries?

Need to be a registered exporter in South Africa and the customer must be registered as an importer in the BLNE countries.


When the exporter zero rates their invoice for VAT purposes they must be in full control of the goods from the time it leaves their premises until delivered to the customer in BLNE countries. In order to comply with VAT regulations for export they must nominate and pay the transporter for the transport services and the onus is on them to ensure that the goods are custom cleared at the border posts and that they receive copies of all the documentation and Proof of Delivery.