Regulations and Legislation
Import, Export and Customs
It is not necessary to pay customs duty or VAT if the goods are going to be re-exported out of the country. A deposit does have to be lodged with customs, which is refunded upon export of the goods. Some examples of temporary imports are audio visual or photographic apparatus, musical instruments, and lighting equipment...to name but a few.
The ATA carnet is similar to the temporary import. The only difference is that the security deposit is lodged in the country of origin. The ATA carnet system eliminates the need for customs declaration, by giving instant recognition and acceptability by customs officials. The ATA carnet system is more expeditious than the temporary import.
For more information consult the website of the South African Revenue Service