HS 9701.99 is other works of heading 97.01, not of an age exceeding 100 years. Heading 97.01 is split by age, not by material or technique — the same goods over 100 years old are HS 9701.29. Duty is free under SARS Schedule 1 Part 1 dated 2026-05-29; import VAT of 15% still applies. SARS records this line in kilograms (kg).
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 Code 9701.99 covers Paintings, drawings and pastels, executed entirely by hand (excluding drawings of heading 49.06 and excluding hand-painted or hand-decorated manufactured articles); collages, mosaics and similar decorative plaques: Other under the South African Harmonised Tariff Schedule. SARS uses this code to classify Paintings, drawings and pastels, executed entirely by hand (excluding drawings of heading 49.06 and excluding hand-painted or hand-decorated manufactured articles); collages, mosaics and similar decorative plaques: Other for all import and export customs declarations.
The customs duty rate for HS Code 9701.99 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, executed entirely by hand (excluding drawings of heading 49.06 and excluding hand-painted or hand-decorated manufactured articles); collages, mosaics and similar decorative plaques: Other. All importers and exporters must use this code on SARS customs declarations (SAD500), commercial invoices, and shipping documents.
To move goods under HS Code 9701.99 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 9701.99. We handle the full SARS submission — from checking documents to lodging declarations and managing SARS queries.
Contact JLog: info@jlog.co.za | 021 300 6099
JLog ships these consignments daily — art & antique shipping and customs, with FedEx and DHL accounts, customs paperwork in-house, and a quote in 24 hours.
What does HS 9701.99 cover?
HS 9701.99 covers other works of heading 97.01, not 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).
What is the import duty on HS 9701.99 in South Africa?
The General (MFN) rate is free under SARS Schedule 1 Part 1 dated 2026-05-29, as are the EU/UK, EFTA, SADC, Mercosur and AfCFTA rates. Import VAT of 15% still applies on the added tax value.
How is HS 9701.99 different from HS 9701.29?
By age. HS 9701.99 is other works of heading 97.01, not of an age exceeding 100 years, while HS 9701.29 is other works of heading 97.01, of an age exceeding 100 years.
What unit of quantity does SARS use for HS 9701.99?
SARS records HS 9701.99 in kilograms (kg). The check digit for the full tariff code is 9.
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 |