JLog is the official logistics carrier for the Investec Cape Town Art Fair and runs specialist art shipping & SARS clearance for galleries, collectors, and auction houses.
HS 9701.21 covers Paintings, drawings and pastels, of an age exceeding 100 years imported into South Africa, under heading 97.01 of SARS Schedule 1 Part 1 dated 2026-05-29, in the group “Of an age exceeding 100 years”. The General (MFN) customs duty is free (0%), and so are the EU/UK, EFTA, SADC, Mercosur and AfCFTA rates. Import VAT still applies: ((FOB customs value × 1.10 for non-BLNS origin) + duty) × 15%. The customs value is the FOB value — freight and insurance are excluded. SARS records this line in number of items (u). JLog is a Cape Town customs clearance specialist that clears art, antiques and collections under chapter 97 through Cape Town and OR Tambo.
HS Code 9701.21 covers Paintings, drawings and pastels, of an age exceeding 100 years under the South African Harmonised Tariff Schedule. SARS uses this code to classify Paintings, drawings and pastels, of an age exceeding 100 years for all import and export customs declarations.
The customs duty rate for HS Code 9701.21 is free (0%). Duty is calculated on the FOB customs value (the goods value at the point of loading onto the carrier; international freight and insurance are not part of the duty base). Import VAT is then 15% of the Added Tax Value (ATV) — customs value + 10% uplift (for non-SACU origin; nil for BLNS countries) + non-rebated duty.
This tariff heading covers Paintings, drawings and pastels, of an age exceeding 100 years. All importers and exporters must use this code on SARS customs declarations (SAD500), commercial invoices, and shipping documents.
To move goods under HS Code 9701.21 across South African borders, you’ll need to be registered with SARS as an importer or exporter (customs client code) before your first shipment. Once registered, JLog handles your customs clearance.
JLog provides customs clearance for goods under HS Code 9701.21. We handle the full SARS submission — from checking documents to lodging declarations and managing SARS queries.
We also provide DutyCheq — real-time customs clearance tracking so you can monitor your SARS submission status at every step.
Contact JLog: info@jlog.co.za | 021 300 6099
Shipping goods in this category? JLog handles art & antique shipping and customs — direct FedEx & DHL accounts, white-glove handling, quote in 24 hours.
What does HS 9701.21 cover?
HS 9701.21 covers paintings, drawings and pastels, of an age exceeding 100 years. It sits under heading 97.01 – Paintings, drawings and pastels, executed entirely by hand (excluding drawings of heading 49.06 and excluding hand-painted or hand-decorated manufactured articles). Within that heading it falls in the group: Of an age exceeding 100 years.
What is the import duty on HS 9701.21 in South Africa?
The General (MFN) rate is free under SARS Schedule 1 Part 1 dated 2026-05-29. The EU/UK, EFTA, SADC, Mercosur and AfCFTA rates are also free. Import VAT still applies at 15% on the added tax value: ((FOB customs value + 10% uplift for non-BLNS origin) + duty) x 15%.
How is HS 9701.21 different from HS 9701.91?
They are split by age, not by material or technique. HS 9701.21 is paintings, drawings and pastels, of an age exceeding 100 years, while HS 9701.91 is paintings, drawings and pastels, not of an age exceeding 100 years. The declared age decides which line applies, so it must be supported by the documentation.
What unit of quantity does SARS use for HS 9701.21?
SARS records HS 9701.21 in number of items (u). The check digit for the full tariff code is 6.
JLog provides customs clearance services for goods under this HS code. Our team handles SARS submissions, documentation, and query management.
JLog — Customs Clearance and Logistics Technology, Cape Town
General customs duty: Free (0%) · VAT: 15% on the ATV
Duty basis: the General/MFN rate from SARS Schedule 1. The customs value is the FOB goods value (freight and insurance excluded). Only the country of origin, with a valid origin certificate, unlocks a preferential rate.
Worked example — R2 000 declared consignment:
| Customs value (FOB goods value) | R2 000 |
| Customs duty (General): Free (0%) | R0 |
| ATV = (R2 000 × 1.10) + R0 | R2 200 |
| Import VAT (15% of ATV) | R330 |
| Duty + VAT payable | R330 |
| Landed cost before freight | R2 330 |
Duty is charged on the FOB customs value only — freight and insurance are excluded. VAT = ((FOB customs value × 1.10) + customs duty) × 15%. The 10% upliftment does not apply to goods of BLNS/SACU origin (Botswana, Lesotho, Namibia, Eswatini). Freight, insurance and clearing fees are added to the total on top. Figures are indicative; request a quote for an exact, classification-checked landed cost.
Last updated: 4 July 2026
Speak to JLog’s Cape Town customs team: info@jlog.co.za · 021 300 6099
Importing goods under this code?
JLog clears them — from R3,500. Licensed SARS agent, Cape Town port.
| Item | Rate |
|---|---|
| General duty | free |
| SADC preferential | free |
| EU EPA | free |
| UK EPA | free |
| EFTA | free |
| MERCOSUR | free |
| AfCFTA | free |
| AGOA | See SARS Schedule 4 for AGOA-specific provisions |
| VAT | 15% |
Last verified 20 Sep 2026 from SARS tariff book.
| Destination | Carrier | From (ZAR / 10kg) | Transit days |
|---|---|---|---|
| CH | FedEx | 2,087.18 | 3 |
| NZ | FedEx | 2,275.61 | 5 |
| BR | FedEx | 2,961.72 | 8 |
| JP | FedEx | 2,275.61 | 5 |
| CA | FedEx | 2,323.69 | 4 |
| IN | FedEx | 2,230.28 | 8 |
| CN | DHL Express | 5,532.77 | 3 |
| SG | FedEx | 2,275.61 | 5 |
| AE | FedEx | 2,230.28 | 5 |
| NL | FedEx | 2,138.18 | 3 |