No reference website I can think of.
Basic points:
1) Get an Importer's Code from SARS (not essential, but speeds things with your agent and SARS sign-off of import, especially if you will import quite regularly).
2) Make sure your agent uses the right tariff code: 8473.30.
3) PC parts and components are duty-free, ie no import duty or ad valorem is levied.
4) You will have to pay Customs VAT, which is calculated as 14% on 110% of FOB invoice value at exchange rate on date of clearance through Customs.
5) In you calculation of fully burdended landed cost make sure you include all your cost components, ie shipping, insurance, bank charges on forex transactions, Customs VAT and VAT on forex transactions, agent and clearance costs (and VATable charges by shipping agents), fuel surcharges and levies, etc, etc. Keep track of forex movements between paying and pricing your goods, and remember to use the Rand Sell Rate not Buy Rate quoted by most media - there's a big difference.
6) For foreign payment by wire/TT you will need to complete a BoP form with your bank, and once the goods are imported you will need to send your bank the Proof of Import docs (Customs clearance forms) which they have to record & reconcile for SARS.
7) Don't forget the difference between markup and margin!
8) Good luck! For small ad hoc imports it's easy. To make a business out of it is hard.
