Import Duty Rates in South Africa
South Africa taxes imports in two layers. The first is customs duty, set by SARS Schedule 1 of the Customs and Excise Act and applied as a percentage of your goods’ FOB customs value. The second is import VAT at 15%, applied to the adjusted transaction value (ATV) — which is the customs value plus any non-rebated duty already payable. The two are always calculated in sequence: duty first, then VAT on the duty-inclusive amount.
There is no blanket rate. Every product has an 8-digit HS (Harmonised System) tariff code, and SARS Schedule 1 assigns a specific duty rate to that code. Rates range from 0% (most raw materials, machinery, and pharmaceuticals) to 45% (certain clothing and textiles).
Worked Example: Importing a R10,000 Cotton T-Shirt (HS 6109.10.10)
Cotton T-shirts imported into South Africa attract a 45% Schedule 1 customs duty — among the highest rates on the tariff. Here is exactly how SARS calculates what you owe:
| Calculation step | Amount | How it is calculated |
|---|---|---|
| FOB customs value | R10,000 | Declared invoice value, Free On Board |
| 10% SARS upliftment | R1,000 | SARS adds 10% to FOB as a proxy for freight and insurance costs |
| Customs value | R11,000 | FOB + upliftment |
| Customs duty (45%) | R4,950 | 45% of customs value (Schedule 1 rate for HS 6109.10.10) |
| Adjusted Transaction Value (ATV) | R15,950 | Customs value + non-rebated duty |
| Import VAT (15%) | R2,392.50 | 15% of ATV |
| Total payable to SARS | R7,342.50 | Duty + VAT |
| Total landed cost | R17,342.50 | Invoice + duty + VAT (before freight) |
On a R10,000 clothing order, SARS collects R7,342.50 — 73% of the invoice value. This is why clothing and textiles have some of the most protected import positions in South Africa.
Common Import Duty Rates by Product Category
| Product category | Typical HS chapter | Duty rate range | Note |
|---|---|---|---|
| Clothing and textiles | Ch. 61–62 | 40–45% | Highest rates on the Schedule |
| Footwear | Ch. 64 | 30–45% | Depends on material and construction |
| Furniture | Ch. 94 | 20–30% | Wooden furniture typically 20% |
| Vehicles (passenger cars) | HS 8703 | 25% | Plus 15% import VAT; luxury goods levy may apply |
| Motorcycles | HS 8711 | 10–25% | Varies by engine capacity |
| Smartphones and electronics | Ch. 84–85 | 0–10% | Most electronics attract 0% or low duty |
| Machinery and industrial equipment | Ch. 84 | 0–10% | Rebates available for certain plant |
| Fresh produce | Ch. 07–08 | 0–25% | Seasonal anti-dumping measures can push rates higher |
| Wine and spirits | Ch. 22 | 0% duty + excise | Customs duty is 0% from many origins; excise is separate |
| Books and printed matter | Ch. 49 | 0% | Zero-rated for customs duty |
| Artworks and sculptures | Ch. 97 | 0% | Original art zero-rated; reproductions may attract duty |
| Pharmaceuticals | Ch. 30 | 0% | Medicines zero-rated to keep healthcare accessible |
These are indicative ranges only. Your exact rate depends on the 8-digit HS tariff code for your specific product, the country of origin, and whether any trade agreements apply (e.g. AGOA for US goods or SADC for regional trade). Use the SARS tariff book or the JLog duty calculator for a confirmed rate.
The R500 Threshold — What It Actually Means
A common misconception: goods valued under R500 are duty-free. This is not correct.
Section 38(1)(a)(v) of the Customs and Excise Act says that goods with an FOB customs value of R500 or less, on which no Schedule 1 duty is payable, are exempt from formal customs entry. This is an exemption from the paperwork of a formal SAD500 entry — not a duty waiver. If your goods attract a non-zero Schedule 1 duty rate (for example, clothing at 45%), the duty is still payable even if the invoice value is under R500. The exemption only benefits shipments that were already duty-free.
When Trade Agreements Reduce Your Duty
South Africa has preferential trade agreements that reduce or eliminate customs duty for goods originating from partner countries:
- SADC — goods originating from Southern African Development Community countries attract reduced or zero duty with a certificate of origin.
- AGOA — qualifying goods from sub-Saharan African countries can enter the USA duty-free (note: this benefits South African exporters, not importers into SA).
- EU-SADC EPA — certain goods originating in the EU attract reduced duty under the Economic Partnership Agreement.
- EFTA — reduced duties for goods from Switzerland, Norway, Iceland, and Liechtenstein.
To claim a preferential rate, the goods must meet the rules of origin for the relevant agreement, and you must provide documentary proof (typically a Form A, EUR.1 certificate, or similar). SARS verifies origin documentation at clearance.
Anti-Dumping and Countervailing Duties
SARS applies additional duties to certain product categories where foreign goods are judged to be entering South Africa at artificially low prices that harm local manufacturers. Common targets include steel products, certain textiles, and some agricultural commodities. Anti-dumping rates are applied on top of Schedule 1 rates and can add 20–60% to the base duty. Check the SARS anti-dumping notice register before importing in affected categories.
Frequently Asked Questions About Import Tax in South Africa
How much is import tax on goods from China?
The same Schedule 1 duty rate applies regardless of origin — SARS uses the HS tariff code of the product, not the country of origin. A cotton T-shirt from China carries the same 45% duty as one from the UK. The difference is that China is not a party to SADC, EU-EPA, or EFTA agreements, so no preferential rate applies. Anti-dumping duties may apply to specific categories (certain steel, textiles, agricultural goods) — check the SARS notice register for your product.
What is import VAT and is it the same as normal VAT?
Import VAT is 15%, the same standard rate as local VAT. The difference is the base: normal VAT is calculated on the sale price; import VAT is calculated on the ATV (FOB customs value + 10% SARS uplift + non-rebated customs duty). VAT-registered businesses can claim import VAT back as input tax on their VAT return. Non-registered importers (individuals, small businesses) cannot claim it back — it is a permanent cost.
Do I need to pay duty on gifts sent from overseas?
Yes, unless the gifted goods are personal effects in your accompanied baggage with a value under the traveller’s rebate. Goods sent by post or courier as gifts do not automatically attract a rebate — SARS taxes them on the declared customs value at the Schedule 1 rate. The postal rebate for unaccompanied personal effects is limited and requires specific conditions (the goods must be for personal use, not for resale or trade).
How does SARS determine the value of my goods if I don’t have an invoice?
SARS uses the transaction value (the price paid or payable) as the primary customs valuation method. If there is no invoice or SARS doubts the declared value, they can use comparable transaction values, computed values, or deductive values — in that order. Under-declaring the value of goods to reduce duty is a customs fraud offence. SARS has reference value databases and routinely flags shipments where the declared value is implausibly low for the product category.
Can I get the duty refunded if I re-export the goods?
Yes, under certain conditions. South Africa has a drawback system that allows a refund of duty paid on goods that are subsequently exported in the same or substantially the same form. The goods must have been cleared for home consumption, the drawback application must be lodged within a prescribed period, and conditions vary by product category. Temporary import rebates (under which duty is suspended, not paid and refunded) are also available for goods imported for repair, processing, or temporary use.
What happens if I don’t declare goods or underpay duty?
SARS has wide powers to detain, examine, and seize goods where duty appears underpaid or the import declaration is false or incomplete. Penalties range from administrative fines to criminal prosecution for deliberate fraud. Under-declared goods can be forfeited. SARS’s risk-based scanning and the SAD500 audit trail mean that undervalued shipments, particularly in high-duty categories like clothing and electronics, are routinely flagged.
Is there a duty exemption for personal importation?
South Africa’s travellers’ rebate allows returning residents and visitors to bring in personal effects up to a total value of R5,000 duty-free (at the time of writing — confirm with SARS as the rebate amount can change). Above that threshold, the balance is taxed at the standard Schedule 1 rate. Tobacco and alcohol have separate, volume-based allowances. Goods imported by courier or post as personal effects do not automatically qualify for the travellers’ rebate.
How do I find the duty rate for my specific product?
Identify the 8-digit HS tariff code for your product using the SARS tariff book (available as a PDF download from the SARS website). The first two digits indicate the chapter (e.g. Chapter 61 = knitted clothing), the first four indicate the heading, and the full eight digits give the sub-heading with its specific duty rate. If you are unsure of the correct code, JLog can advise on classification as part of the clearance process — misclassification is a common source of SARS queries.
Get a duty estimate for your shipment: Use the JLog Duty & Landed Cost Calculator — enter your FOB value and HS code for an instant ATV and duty breakdown. Or request a formal clearance quote if you have a confirmed consignment.
Updated: August 2026. Duty rates sourced from SARS Schedule 1 of the Customs and Excise Act. Rates are subject to change by SARS amendment — verify with the current SARS tariff book before relying on any specific rate.