Importing biscuits into South Africa requires the correct HS code on your SAD500 customs declaration. The right classification determines your duty rate, VAT base, and whether you qualify for preferential tariff treatment.
Quick reference
| Detail | Information |
|---|---|
| HS Heading | 1905 |
| Chapter | 19 — Preparations of cereals, flour, starch or milk |
| General (MFN) duty | 30% |
| VAT on import | 15% on customs value + duty + 10% ATV uplift |
How SARS classifies biscuits
Biscuits and cookies fall under heading 1905. Sweet biscuits are specifically classified under 1905.31, while other biscuits go to 1905.90. The critical classification trap is chocolate coating: once biscuits are coated with chocolate, the entire product reclassifies from heading 1905 to heading 1806 (chocolate and other food preparations containing cocoa). The chocolate coating overrides the base biscuit classification and often results in a different duty rate.
Preferential duty rates
South Africa maintains preferential tariff agreements with SADC member states, the EU (via the EPA), and AGOA. If your biscuits originates from a preference country and you hold the correct certificate of origin — EUR.1 for EU goods or Form A for AGOA — your effective duty rate may be lower than the general rate above.
Total import cost breakdown
- Customs duty: 30% on the FOB customs value
- VAT: 15% on the ATV (FOB customs value + 10% uplift + duty)
- Port and terminal handling charges
- Customs clearance fee
- Last-mile delivery to your address
Import biscuits to South Africa with JLog
JLog is a Cape Town-based customs clearance and freight specialist. We verify HS codes before your shipment departs — preventing reclassifications at the border — and manage the full clearance, documentation, and last-mile delivery. Get a quote for importing biscuits today.
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