HS Code 9704.00 — Postage or revenue stamps, stamp-postmarks, first-day covers and postal stationery | South Africa Import & Export

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 9704.00: Postage or revenue stamps, stamp-postmarks, first-day covers and postal stationery

HS Code 9704.00 covers Postage or revenue stamps, stamp-postmarks, first-day covers and postal stationery under the South African Harmonised Tariff Schedule. SARS uses this code to classify Postage or revenue stamps, stamp-postmarks, first-day covers and postal stationery for all import and export customs declarations.

Customs Duty Rate

The customs duty rate for HS Code 9704.00 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.

What Falls Under HS Code 9704.00?

This tariff heading covers Postage or revenue stamps, stamp-postmarks, first-day covers and postal stationery. All importers and exporters must use this code on SARS customs declarations (SAD500), commercial invoices, and shipping documents.

How to Import or Export Under HS Code 9704.00

To move goods under HS Code 9704.00 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 Customs Clearance for HS Code 9704.00

JLog provides customs clearance for goods under HS Code 9704.00. 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

Frequently Asked Questions

What does HS 9704.00 cover?
HS 9704.00 covers postage or revenue stamps, stamp-postmarks, first-day covers and postal stationery. It sits under heading 97.04 – Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused (excluding those of heading 49.07).

What is the import duty on HS 9704.00 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%.

What unit of quantity does SARS use for HS 9704.00?
SARS records HS 9704.00 in kilograms (kg). The check digit for the full tariff code is 1.

Related JLog Services

JLog provides customs clearance services for goods under this HS code. Our team handles SARS submissions, documentation, and query management.

• Customs Clearance South Africa — Full SARS clearance service
• DutyCheq — HS code, duty and import VAT calculator
• SARS Tariff Book — Browse all 11,887 HS codes

JLog — Customs Clearance and Logistics Technology, Cape Town