How to Calculate Import Duty in South Africa | Import Export

Import duties are taxes charged by SARS Customs on goods entering South Africa for local resale or use. These duties protect local industries, regulate international trade, and generate government revenue.

The exact duty payable on imported goods depends on how the product is classified in the South African customs tariff book. Each product is assigned a tariff code, and that code determines the duty rate and any additional levies that apply.

This guide explains how to:

• Find the tariff code for your product
• Determine the applicable import duty rate in South Africa
• Identify additional customs levies
• Calculate the total duty payable on your shipment

If you are new to international trade, our platform can help you get started with import and export compliance in South Africa.

Table of Contents

1. What Is Import Duty in South Africa
2. Why Tariff Codes Determine Import Duty Rates
3. Finding Your Rates of Import Duty in the Tariff Book
4. Understanding Preferential Import Duty Rates
5. Additional Duties and Levies on Imports
6. Calculate Import Duty and VAT Online

What Is Import Duty in South Africa?

Import duty is a tax imposed on goods entering South Africa through customs. These duties are administered by SARS Customs when goods are cleared for entry into the country.

Import duties serve several purposes:

• Protect local industries from foreign competition
• Regulate the flow of imported goods
• Generate government revenue
• Enforce international trade agreements

The duty payable depends on the tariff classification of the imported goods.

Why Tariff Codes Determine Import Duty Rates

Every imported product must be classified under a tariff code (also known as an HS code).

Tariff codes form part of the international Harmonized System (HS) used globally to classify traded goods.

In South Africa, tariff codes determine:

• The import duty rate
• Whether additional levies apply
• Eligibility for preferential duty rates
• Customs compliance requirements

You can identify the correct classification using our tariff code lookup tool.

Finding your rates of import duty in the tariff book

The sections of the South African tariff book listing import duties and levies are:

• Schedule 1 Part 1 – Ordinary Customs Duty listings. This is the only schedule that 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.

You may find that your tariff code is only listed in Schedule 1 Part 1. In this case, only an ordinary import duty applies.

If your tariff code appears in more than one of the schedules listed above, all the rates of duty that apply to it will be levied on the Customs (FOB) value of the import when it enters South Africa.

Schedule 1 Part 1 – Ordinary Customs Import Duty

To find your Ordinary Customs Import Duty, do the following:

Step 1: Click the button below to open Schedule 1 Part 1

Step 2: Schedule 1 Part 1 lists tariff codes in numerical order. Scroll down until you find the tariff code for your import. Alternatively, press “Control F” on your keyboard to open a search function and type your tariff code into the search field that appears on your screen.

Step 3: Check that the article description shown matches your import.

Step 4: Find the rate of duty on your import.

You’ll notice the Rate of Duty column shows various rates of import duty. The first column called the General rate, applies to your import unless you are entitled to a preferential rate listed in one of the other columns.

Preferential rates of import duty are granted if:

• The import originates from a bilateral trade agreement partner country, and
• The import is accompanied by the relevant certificate of origin.

Understanding Preferential Import Duty Rates

South Africa has several international trade agreements that allow imports to qualify for reduced or zero duty rates.

To qualify:

• The goods must originate from a trade agreement partner country
• A certificate of origin must accompany the shipment

Learn more about South African trade agreements and certificates of origin.

Additional import duties

To determine whether there are additional duties payable on your import, you can check the remaining schedules that list import duties and levies. 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. As before, you can use the Control F search function to find your tariff code in each schedule. If your tariff code does not appear in these schedules, no additional duties apply to your import.

Calculating your import duties

To determine the amount of duty payable on your import, apply the rates of duty you find in the schedules listed above.

Refer to our import duty and VAT calculator to make your calculation quick and easy.