As online reselling continues to gain momentum in Eswatini, questions are emerging over whether all imported goods sold through social media platforms are being properly declared to customs, with concerns that non-compliance could result in lost government revenue and unfair competition for businesses that follow the law.
The growing popularity of online businesses has transformed platforms such as Facebook, Instagram, WhatsApp and Tiktok into virtual marketplaces, where individuals advertise and sell imported clothing, footwear, cosmetics, electronics and household goods to local consumers at a profit.
The rise of digital commerce comes as Eswatini records significant growth in its micro, small and medium-sized enterprise (MSME) sector. 
The Eswatini Revenue Service (ERS) requires all imported goods to be declared and cleared through customs using the appropriate documentation, including invoices and transport documents.
Commercial imports are subject to customs duties and Value Added Tax (VAT) in accordance with applicable legislation.
ERS further states that duty-free concessions and simplified customs declarations apply only to goods imported for personal use or consumption and not for resale.
Goods imported for commercial purposes must be declared as commercial imports, while unaccompanied goods do not qualify as personal baggage.
Against this backdrop, concerns have been raised that some individuals importing goods for resale may not be following these requirements.
If goods intended for commercial sale are declared as personal purchases or are not declared at all, government revenue could be affected while compliant businesses face competition from traders operating at lower costs.
The issue comes at a time when digital platforms are becoming increasingly important to informal traders.
Through its Imakethe Online initiative, the United Nations Development Programme (UNDP) found that many traders have embraced Facebook and Instagram to market their products and reach a wider customer base, demonstrating how technology is reshaping small business operations in Eswatini.
While the growth of online reselling is creating new income opportunities for entrepreneurs, analysts say the sector’s long-term sustainability will depend on stronger compliance with customs and tax regulations.
They argue that improving awareness among small traders, alongside effective enforcement of existing laws, would help protect government revenue while ensuring fair competition within the country’s growing digital economy.
As online commerce continues to expand, customs compliance is likely to become an increasingly important issue for both regulators and the business community as Eswatini seeks to balance entrepreneurship with responsible tax administration.
Many online resellers who mostly stock from SHEIN say they are not deliberately avoiding customs procedures but are instead operating with limited knowledge of import declaration requirements.
For them, travelling across the border to purchase stock is a routine part of sustaining their businesses and supporting their households.
Most of the traders rely on public transport, such as buses and kombis, to travel to South Africa for stock.
Their purchases typically include clothing, footwear, cosmetics and household items, which they carry back in a few bags.
Because they travel as ordinary passengers and import relatively small quantities at a time, many do not view themselves as commercial importers and are unaware that goods intended for resale may still need to be declared to customs.
They say the online resale industry has grown rapidly, attracting many first-time entrepreneurs who have entered the business with little understanding of customs regulations.
They believe there is limited access to clear information explaining declaration procedures, applicable duties and the documentation required when importing goods for resale.
They argue that increased public awareness campaigns, simplified guidance and engagement with small-scale traders would help improve compliance.
According to the resellers, many would be willing to declare their goods if they had a better understanding of the legal requirements and the declaration process.
While acknowledging the importance of complying with customs laws, the traders maintain that education and awareness should accompany enforcement to ensure that small businesses can operate legally while continuing to contribute to household incomes and the country’s growing digital economy.
