Import duties in South Africa are calculated as a percentage of your shipment’s FOB customs value — the transaction value of the goods on an FOB basis, excluding international freight and insurance. SARS then adds 15% VAT on the ATV, which is the FOB customs value with a 10% uplift plus the duty payable. The five steps below take you from supplier invoice to total landed cost.
The 5-step SARS import duty calculation
Step 1 — Determine the customs value (FOB)
The FOB customs value is the transaction value of your goods on an FOB (Free on Board) basis — the price loaded at the port of export, excluding international freight and insurance. This is the base on which SARS calculates duty. Freight and insurance add to your landed cost but are not part of the duty or VAT base — SARS values imports on an FOB basis, not on the CIF commercial price.
Step 2 — Find the tariff rate for your goods
Every product has an 8-digit HS code that maps to a duty rate in SARS Schedule 1. Rates range from 0% (electronics, books, machinery) to 45% (clothing and textiles). Use our import duty calculator to look up your rate, or browse HS codes here.
New to the terminology? See our import charges glossary.
Step 3 — Calculate import duty
Import duty = FOB customs value × tariff rate. On a R10,000 FOB shipment at 20%: R10,000 × 20% = R2,000 duty.
Step 4 — Calculate the ATV (Ad Valorem Tax value)
SARS applies a 10% uplift to the FOB customs value before computing VAT. ATV = (FOB customs value × 1.10) + duty payable. This uplift approximates handling and ancillary import costs — VAT is charged on this adjusted figure, not on the FOB value alone.
Step 5 — Calculate import VAT
VAT = ATV × 15%. Import VAT is paid to SARS at the time of clearance alongside the duty. VAT-registered businesses can claim this back on their next VAT return; private importers cannot.
Worked example: R10,000 FOB shipment at 20% duty
| Step | Calculation | Amount (ZAR) |
|---|---|---|
| FOB customs value | — | R10,000.00 |
| International freight | — | R1,500.00 (landed cost, not duty/VAT base) |
| Insurance | — | R200.00 (landed cost, not duty/VAT base) |
| Import duty (20%) | R10,000 × 20% | R2,000.00 |
| FOB + 10% uplift | R10,000 × 1.10 | R11,000.00 |
| ATV | R11,000 + R2,000 | R13,000.00 |
| Import VAT (15%) | R13,000 × 15% | R1,950.00 |
| Total import charges (duty + VAT) | — | R3,950.00 |
| Estimated landed cost | FOB + freight + insurance + duty + VAT | R15,650.00 |
Excludes port handling, terminal charges, and customs clearance agent fees.
Not sure what you’ll pay on your shipment?