Quick answer: In South Africa you pay import duty of 0%–45% of the FOB customs value — the exact rate is set by the product’s HS code — plus 15% import VAT on the Added Tax Value. Total landed cost typically runs 20%–60% above the purchase price once duty, VAT and clearance fees are added.
How much is import tax in South Africa?
Import tax in South Africa is customs duty of 0%–45% of the customs value (the rate is set by your product’s HS code) plus 15% import VAT charged on the Added Tax Value — customs value + 10% uplift + duty. Most consumer goods carry 0%–20% duty. Use the free import duty calculator for your exact figure.
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Is customs clearance charged per kilogram?
No. Customs duty and VAT are percentages of your goods’ value, not a per-kilogram charge. Per-kg rates apply to freight (what you pay the carrier), while clearance itself is typically a flat service fee per shipment plus the duties and VAT owed to SARS.
How to calculate customs VAT in South Africa
- Work out the customs value (cost + international freight + insurance).
- Add the 10% uplift and the customs duty for your HS code — this is the Added Tax Value (ATV).
- Multiply the ATV by 15% — that is your import VAT.
What is notional input VAT?
Notional input VAT is a deduction a VAT-registered vendor may claim when buying second-hand goods from a seller who is not VAT-registered — calculated on the tax fraction of the purchase price and claimed through SARS form VAT264. It is a VAT-Act mechanism for local second-hand purchases, not an import charge.
Buying goods abroad and shipping them into South Africa? You normally pay two charges on entry — customs duty (the rate depends on the product and its HS classification) plus 15% VAT calculated on the landed value of the consignment. Some categories also carry ad-valorem excise. JLog can lodge the SARS SAD500, settle duty and VAT on your behalf, clear the consignment, and deliver it to your address — all on one job number.
Last updated: 13 March 2026
Import Duties in South Africa — What You’ll Actually Pay (2026)
A plain-English guide to understanding import duties, VAT, and customs charges when importing goods into South Africa — whether you are an e-commerce business, a manufacturer sourcing materials, or an individual ordering online from overseas.
— or —
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Enter your tariff code and FOB value for an instant duty, VAT and total landed-cost estimate — with a downloadable PDF.
Based on SARS ATV formula. FOB value recommended as customs value input.
VAT rate: 15% (standard rate per SARS, effective 1 April 2018). SACU imports (Botswana, Lesotho, Namibia, Eswatini) do not attract the 10% uplift. This is an estimate only — final duties determined by SARS at time of clearance.
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TL;DR
When you import goods into South Africa, you pay two charges on top of the purchase price: customs duty (a percentage based on the product’s HS code, calculated on the FOB (Free On Board) customs value) and import VAT at 15% (calculated on the Added Tax Value, ATV — FOB + 10% upliftment + any non-rebated customs duty). SARS collects both at the point of entry. Duty rates range from 0% (raw materials, original artwork) to 45% (clothing, textiles). The total “landing cost” of an imported item is typically 20-60% above the purchase price once you add duty, VAT, and clearing fees.
Related: See our designer furniture export from South Africa hub — the specialist commercial-export proposition for South African furniture makers and galleries.
Navigating South Africa’s import duties doesn’t have to be complicated. Our Cape Town-based customs clearance team provides specialist customs duty tax advice tailored to your business needs, whether you’re importing goods regularly or occasionally. We’ll help you understand tariff classifications, calculate accurate duties, and identify potential exemptions. Get expert customs duty tax advice today—contact JLog to streamline your import process.
What Are Import Duties?
Import duties (also called customs duties or tariffs) are taxes that the South African government charges on goods entering the country from abroad. They serve two purposes: generating revenue for the state and protecting local industries from cheap foreign competition.
The South African Revenue Service (SARS) administers import duties. Every item that enters South Africa through a port, airport, or land border must be declared to SARS, classified under a specific HS code, and assessed for duty. This process is called customs clearance.
How Import Duty Is Calculated
The calculation follows a specific formula that every importer needs to understand:
- Determine the FOB (Free On Board) customs value — the cost of the goods at the point of export, excluding international freight and insurance.
- Find the HS code and its corresponding duty rate from the SARS tariff book.
- Calculate customs duty = FOB customs value × duty rate %.
- Calculate Added Tax Value (ATV) = FOB customs value + 10% upliftment (a notional amount SARS adds to approximate certain costs; applied to non-SACU-origin goods, nil for SACU-origin) + customs duty. Then import VAT = ATV × 15%.
- Calculate Total landing cost = FOB + international shipping + insurance + customs duty + import VAT + clearing agent fee.
Worked Example
You import a batch of women’s cotton t-shirts from China. Here is the breakdown:
| Purchase price (FOB) | R100,000 |
| Shipping + insurance to Cape Town | R15,000 |
| Customs duty @ 45% (this is the China / General rate — your rate depends on origin and the exact HS code; EU/UK-origin is 27%. Use the scanner near the top of this page for your goods’ real figure) on FOB | R45,000 |
| ATV = FOB + 10% upliftment + duty = R100,000 + R10,000 + R45,000 | R155,000 |
| Import VAT @ 15% of ATV | R23,250 |
| Clearing agent fee (estimate) | On request |
| Total Landing Cost | On request |
In this example, the landing cost is 87% above the purchase price. The t-shirts that cost R100,000 to buy actually cost R186,750 to get into South Africa. This is why understanding duties before you source is critical — the duty rate can make or break your margins.
Need a shipment cleared?
Send us your commercial invoice and packing list and JLog’s customs broker team will return a duty estimate and clearance quote — typically within one to two working days.
Get a clearance quote or call 021 300 6099Common Import Duty Rates in South Africa (2026)
South Africa has over 10,402 tariff lines in the SARS schedule. Here are the rates for commonly imported product categories:
| Product Category | HS Chapter | Typical Duty Rate |
|---|---|---|
| Clothing & textiles | 61-63 | 30-45% |
| Footwear | 64 | 30% |
| Electronics (phones, laptops) | 85 | 0% |
| Furniture | 94 | 20% |
| Automotive parts | 87 | 0-25% |
| Cosmetics & beauty | 33 | 0-20% |
| Food & beverages | 01-24 | 0-25% + specific duties |
| Machinery & equipment | 84 | 0-10% |
| Original artwork | 97 | 0% |
| Books & printed matter | 49 | 0% |
| Pharmaceuticals | 30 | 0% |
| Raw materials (metals, chemicals) | 28-29, 72-81 | 0-5% |
| Wine & spirits | 22 | Specific duty per litre |
| Toys & games | 95 | 20% |
| Jewellery | 71 | 20% |
Note: These are indicative rates. Exact duty depends on the specific HS code (8-digit level), country of origin, and any applicable trade agreements. Use the JLog Import Duty Calculator for an accurate estimate.
Understanding HS Codes
The Harmonised System (HS) code is the international classification system that determines what duty rate applies to your import. Every product in the world has an HS code — a 6-digit number that is standardised globally, with countries adding 2-4 extra digits for local specificity.
South Africa uses 8-digit tariff codes. The first 6 digits follow the international standard; the last 2 are SA-specific. For example:
- 6109.10.10 — Cotton t-shirts (45% General/MFN rate; 27% for EU/UK-origin goods under the trade agreement)
- 8471.30.00 — Laptop computers (0% duty)
- 9701.10.00 — Original paintings (0% duty)
Getting the HS code wrong is one of the most expensive mistakes importers make. A misclassified product can result in overpaying duty (money you will never get back) or underpaying duty (which triggers SARS penalties and interest).
Trade Agreements That Reduce Duty
South Africa has preferential trade agreements with several countries and blocs that reduce or eliminate import duties on qualifying goods:
| Agreement | Partners | Effect |
|---|---|---|
| SACU | Botswana, Lesotho, Namibia, Eswatini | 0% duty — free movement of goods within the customs union |
| SADC FTA | 16 Southern African countries | Reduced or 0% duty on most goods with valid certificate of origin |
| AGOA | United States | Duty-free access to USA for qualifying SA exports (primarily benefits exporters) |
| EU-SADC EPA | European Union | Reduced duties on many goods imported from EU and vice versa |
| AfCFTA | 54 African countries | Progressive duty reduction — still being implemented across the continent |
The De Minimis Threshold
South Africa has a de minimis threshold of R500. Goods with an FOB customs value of R500 or less, and on which no duty is payable under Schedule 1, need not be formally entered (section 38(1)(a)(v) of the Customs & Excise Act). R500 is not a blanket duty waiver — duty follows the HS line. This threshold is very low compared to other countries — the USA previously had a de minimis of $800 (approximately R14,000) — this was suspended for all countries in August 2025 and the US now requires formal customs entry on all imports regardless of value.
For e-commerce businesses importing goods for resale, the de minimis threshold is effectively irrelevant since commercial shipments always exceed R500. It primarily benefits individuals receiving small personal parcels from overseas.
“I see businesses get burned by import duties every week. They find a great supplier overseas, calculate their margins based on the purchase price, and then get shocked when SARS adds 35% in duty plus VAT on top. Always calculate your full landing cost before you commit to a supplier or set your retail price.”
— Gerrit Dyman, Founder of JLog, Cape Town
5 Common Import Duty Mistakes
- Not knowing the HS code before ordering — Check the duty rate before you commit to a supplier. A product with 45% duty needs to be 45% cheaper than a local alternative to break even.
- Undervaluing goods on the invoice — SARS actively audits import declarations. If the declared value looks suspicious, they will uplift it to “fair market value” and charge penalties on top. This is not worth the risk.
- Ignoring trade agreements — If your goods come from the EU, SADC, or another partner country, you may qualify for reduced duty. But you need a valid certificate of origin to claim the preference — request this from your supplier before shipping.
- Forgetting about VAT — Duty is not the only charge. Import VAT at 15% is calculated on the Added Tax Value (ATV = FOB + 10% upliftment + customs duty), not on FOB alone. This is a tax on a tax, and it adds up fast.
- Not using a customs broker — Self-clearing is possible but risky. One wrong HS code on a SARS declaration can trigger an audit, fines, or seizure. A customs broker costs a quoted amount and pays for itself in avoided mistakes.
How Long Does Customs Clearance Take?
For most JLog shipments, customs clearance averages 1–2 business days. SARS routes every declaration through a channel system: a green channel means automatic same-day release, a yellow channel means a documentary query (1–3 days while SARS checks your paperwork), and a red channel means a physical inspection (3–7 days). The single biggest cause of delay is incorrect or incomplete documentation — an accurate commercial invoice, the correct HS code, a complete packing list and the right certificates. JLog prepares and validates every document before submission to keep shipments out of the yellow and red channels.
Frequently Asked Questions
How much is import duty in South Africa?
It depends on what you are importing. Duty rates range from 0% (books, original artwork, and some electronics/IT equipment depending on the HS code) to 45% (clothing, textiles). The rate is determined by the product’s HS code. Use the JLog Import Duty Calculator for a quick estimate.
Do I pay VAT on imports into South Africa?
Yes. Import VAT is 15% and is calculated on the Added Tax Value (ATV = FOB customs value + 10% upliftment + non-rebated customs duty). VAT-registered businesses can claim this back as input VAT on their next VAT return.
What customs value does SARS use?
SARS uses the FOB (Free On Board) customs value — the cost of the goods at the point of export, excluding international freight and insurance — as the base for calculating customs duty. Import VAT is then calculated on the Added Tax Value (ATV): FOB + 10% upliftment + any non-rebated customs duty. (Note: CIF — Cost, Insurance, and Freight — is a commercial Incoterm describing who pays for shipping and insurance. It is not the customs valuation base in South Africa.)
What is an HS code?
A Harmonised System code is a 6-to-8-digit number that classifies every tradeable product. It determines the import duty rate. South Africa uses 8-digit codes based on the international 6-digit standard.
Is there a minimum value exempt from import duty?
Yes, but with a condition. Goods with an FOB customs value of R500 or less, and on which no duty is payable under Schedule 1, need not be formally entered (section 38(1)(a)(v)). R500 is not a blanket duty waiver — duty follows the HS line. This threshold is very low compared to other countries.
Can I claim back import VAT?
Yes, if you are a registered VAT vendor in South Africa. The import VAT paid to SARS appears on your customs bill of entry and can be claimed as input VAT on your next VAT201 return.
How do I find the correct HS code for my product?
Start with the SARS tariff search tool on the SARS website, or ask your customs broker. Describe the product by its material, function, and composition — these three factors determine the classification.
What is the difference between customs duty and import VAT?
They are two separate charges SARS collects when goods clear customs. Customs duty is a percentage of the FOB customs value, set by the product’s HS code, and is designed to protect local industry — it ranges from 0% to 45%. Import VAT is a flat 15% charged on the Added Tax Value (FOB + 10% upliftment + duty). Duty is never reclaimable; import VAT can be claimed back by registered VAT vendors.
How much import duty will I pay on clothes or shoes from China?
Clothing and textiles carry some of South Africa’s highest import duties — up to 45% — and footwear is also rated highly, with the exact percentage set by the item’s 8-digit HS code. On top of the duty you pay 15% import VAT on the Added Tax Value (FOB + 10% + duty). The country the goods ship from does not change the SARS duty rate unless a trade agreement and a valid certificate of origin apply. For the exact landed cost on your specific garment or shipment, run it through the JLog Import Duty Calculator.
Can I import into South Africa duty-free from any country?
Sometimes. Under South Africa’s trade agreements — including SACU, SADC and the SA–EU/UK arrangements — qualifying goods can enter at a reduced or zero rate, but only if you hold a valid certificate of origin proving the goods genuinely originate in that country. Without the correct origin documentation, the standard SARS duty rate applies regardless of where the goods were shipped from.
What are anti-dumping duties and could they apply to my import?
Anti-dumping, countervailing and safeguard duties are extra duties SARS can levy on specific products from specific countries — over and above the normal customs duty — to counter unfairly low-priced or subsidised imports. They are listed in Schedule 2 of the Customs and Excise Act and apply to goods such as certain steel, tyres, textiles and glassware. If your product and its country of origin are on the list, the extra duty is added to your landed cost, so it is worth checking before you order.
Do I pay import duty on gifts or personal items sent to South Africa?
Often, yes. There is no blanket exemption for gifts or personal items — duty and VAT normally follow the item’s HS code regardless of who sent it or why. A narrow customs rebate exists for genuine unsolicited gifts sent between private individuals, subject to strict value and frequency conditions; it does not apply to commercial parcels or online-store orders. Goods with an FOB value of R500 or less on which no Schedule 1 duty is payable need not be formally entered (section 38(1)(a)(v)).
How do I pay import duties and VAT to SARS?
Import duty and VAT are assessed on the customs declaration — the SAD 500 bill of entry — that your clearing agent lodges with SARS. They must be paid before the goods are released, in practice usually through the clearing agent’s deferment account or by EFT. JLog handles the declaration, calculation and payment as part of its customs clearance service.
How much will it cost to import my specific product?
Your total landed cost is the FOB value of the goods, plus customs duty (set by the HS code), plus 15% import VAT on the Added Tax Value, plus international freight, insurance and the clearing agent’s fee. Because the duty rate changes with every HS code, the only reliable way to get a figure for your product is to price it line by line. The JLog Import Duty Calculator on this page does exactly that — enter your HS code and FOB value, or upload a supplier invoice for the AI scanner to read, and it returns an itemised duty, VAT and landed-cost estimate.
Need Help With Import Duties?
JLog provides customs clearance services for importers in Cape Town. We handle HS code classification across 10,402 tariff lines, SARS documentation, duty calculation, and goods release. Whether you are importing a single pallet or a full container, we ensure correct classification and compliance from day one.
Try the Import Duty Calculator Get a Customs Clearance Quote
JLog maintains a complete directory of all 10,402 HS codes in the South African Harmonised Tariff Schedule. Find the correct tariff code for your goods before you import or export.
Related Guides and Services
Customs Tax & VAT Compliance — As a Managed Service
Importers searching for “customs tax services” or “customs VAT compliance” typically have one of two problems: they’re not sure whether their duty classification is correct, or they’re not sure they’re computing VAT on the right base value. Both are solved at the clearance stage — which is what JLog handles.
Every shipment JLog clears goes through the same compliance process:
HS code classification — determining the correct 8-digit tariff line from the SARS Schedule 1 (10,402 tariff lines). Wrong classification is the most common source of duty exposure and the most common trigger for SARS examination. JLog classifies in-house; the HS code used is logged against every consignment.
Duty calculation — applying the general rate of duty (or the preferential rate under SADC, SACU, or another applicable trade agreement) to the correct customs value. For consignments with multiple line items, this is done per line — not as a blended average.
Import VAT computation — calculating the Added Tax Value (ATV = customs value × 1.10 + duty) and applying 15% VAT to it. This is the step most importers mishandle when self-clearing — the 10% uplift is widely misunderstood.
SAD500 preparation and SARS submission — the customs import declaration, with all supporting documentation (commercial invoice, bill of lading or airway bill, packing list, permits if applicable). Prepared to SARS specification, submitted through the correct channel for the port of entry.
Examination and query management — if SARS requests a physical examination or raises a query on the declaration, JLog manages the response and release process.
This is customs tax and VAT compliance delivered as a clearance service — not a checklist to work through yourself, but a team that handles it on your behalf for each shipment.
Get a customs clearance quote →
Related reading: South Africa’s e-commerce import trends by category and source market.