import duty directory

Import duty and levy directory

Import duties and levies are taxes imposed on goods imported into South Africa by SARS Customs.

These taxes can be expressed as a percentage of the value of the goods, or a set unit cost (such as 20c per kilogram).  The percentage or unit cost is called the rate of duty. The rates of duty applicable to imported goods are listed in the South African tariff book according to tariff (HS) code.

Use this import duty and levy directory to determine the rates of duty applicable to your imports:

The tariff book

The South African tariff book is broken into various schedules listing different types of taxes and rebates.

The sections listing import duties and levies are:

  • Schedule 1 Part 1 – Ordinary Customs Duty listings. This is the only schedule which lists all the South African tariff codes according to Chapter.
  • Schedule 1 Part 2A and 2B – Excise Duty Listings that apply to locally produced and imported goods that incur Excise tax.
  • Schedule 1 Part 3A-F – Environmental levies on goods that are a threat to our natural resources.
  • Schedule 1 Part 5A and 5B – Levies on fuel and petroleum products.
  • Schedule 1 Part 7A – Health promotion levies on sugary beverages.
  • Schedule 2 – Anti-dumping, Countervailing and Safeguard Duties on Imported Goods to protect local market value.

Your tariff code

To find rates of duty applicable to your import in these schedules, you will need your tariff or HS code. This is a standardised numerical code that is used to classify goods for the sake of import, export and trade statistics. You can see the structure of tariff code below.

Have a question?

Get in touch

Your supplier will likely note the first 6 digits of you tariff code on your commercial invoice. This is the international code for your goods. The South African code will have 8 digits and a 9th check digit. If you do not have the South African tariff code(s) relevant to your imports, please consult our tariff code directory by clicking here.

It is important that you use the correct tariff or HS code to declare imported and exported goods as the duty tax payable is linked to it. Using the wrong code could therefore make a big impact on the cost of your goods. Additionally, using the wrong code could results in Customs clearing delays and/or Customs charging hefty penalties.

If you are concerned about the accuracy of your tariff code, you can either sign up for our online training course in HS codes and tariff code determination, or get a professional tariff classification report done.

Once you have your tariff code you can consult our import duty and levy directory using the following steps:

Import duty and levy directory

Step 1. Find your tariff code in Schedule 1 Part 1

Schedule 1 Part 1 is an intimidating document if you’re not sure what you are looking for, but since you know your tariff code you can simply scroll down until you find it. Tariff codes are listed in numerical order. The first 2 digits of your tariff code refer to the chapter in Schedule 1 Part 1 you can find it in.

Alternatively, press “Control F” on our keyboard and type your tariff code into the search box that appears at the top of your screen.

Here’s an example showing a search for tariff code 3305.20.10 using a search box:

Click here to find your tariff code in Schedule 1 Part 1

Step 2. Take note of your ordinary Customs duty rate

You’ll find the ordinary rate of duty applicable to your import in the rate of duty columns indicated by the red block above.

If your import is accompanied with a certificate of origin, you may claim a preferential (reduced) rate of duty. The preferential rate will depend on the origin of your import. Consult the table below to see which countries of origin apply to which column and which certificate of origin is required to claim these rates.

To learn more about trade agreements South Africa has with these countries that allow for preferential rates, consult our guide to trade agreements and certificates of origin.

If your import is not accompanied with a certificate of origin, you will be charged the general rate of duty indicated by the blue block above.

Step 3. Check the remaining schedules listing import duties and levies

Depending on your import, there may be more duties and levies payable. As with the ordinary rate of duty, the rates of these additional duties will be listed according to your tariff code.

Use the buttons below to access the various schedules listing additional duties and levies. You can use the search function explained in step 1 to search the first four digits of your tariff code in each schedule. If you tariff code does not appear in these schedules, no additional duties apply to your import.

Schedule 1 Part 2A Schedule 1 Part 2B Schedule 1 Part 3A Schedule 1 Part 3B Schedule 1 Part 3C Schedule 1 Part 3D Schedule 1 Part 3E Schedule 1 Part 3F Schedule 1 Part 5A Schedule 1 Part 5B Schedule 1 Part 7A Schedule 2

Step 4. Calculate your duties

Once you have all the rates of duty applicable to your import, you can use it to calculate how much the duties on your import will be.

Use our import duty and VAT calculator to easily calculate the duties, import VAT and total import tax applicable to your shipment.

Calculate your import duties

Still not confident your calculation is correct?

This import duty and levy directory serves merely as a guide. Trade Logistics does not take any liability for any incorrect interpretation of this information because we don’t know your product like you do.

For a more thorough insight into rates of import duty and import tax calculation, sign up for our online training course in duties, VAT and excise for import and export.

View our online training courses

Find your tariff (HS) code with our tariff code directory

tariff code directory
Go to tariff code directory

Calculate your import duty and VAT

import duty calculator
Go to calculator