Here's some info from the mybroadband.co.za forums;
Hi, I'm new. Anyway here is something new I learned this weekend. It concerns most internet shoppers.
Apparently SARS customs have changed the rules of personal importation (ie buying stuff overseas and having it shipped here by mail or courier), however they have not made this new information public. I only found out about this after UPS faxed me a rather strange fax about registration codes for SARS Customs.
If you're a private individual and you import (for personal reasons) more than 3 consignments per year OR their total value is above R20.000 you need to be registered with SARS. The registration is free. However importing more than 3 items (even if they don't incur any duties) or if their total cost exceeeds R20.000 per year, and not having a registration customs code, means you are breaking the SARS Customs and Excise regulations and therefore are breaking the South African law. Ignorance is not a defence.
To register you must go to the SARS website
http://www.sars.gov.za//ce/registration/importer/registration_importer.htm
and print out the two forms on that site and submit them together with
proof of address (letter head with your name and addy) and a certified copy
of your ID/passport to your local SARS Customs office. In Cape Town, this is in Hans Strydom Ave.
This registration is not only for importer-resellers, who must provide CC numbers and proof of registration of business as well but also for private individuals who are importing DVDs, CDs, games etc for personal use.
I confirmed this with both Cape Town Customs and also their Head Office in Pretoria. Their Pretoria person told me that unless you have a code you may only receive a 4th item if you PAY A DEPOSIT (in her own words) to customs until you have such a registration code. The Cape Town guy however told me, that you merely need to keep the receipt of submission of registration to the customs should they detain your next shipment.
It takes 3 weeks to get a number.
Here's also some info;
http://www.ens.co.za/newsletter/briefs/09_02_09 01 01lr0902LAW_AL_6.pdf