How is import duty calculated in South Africa?

Import duty is calculated on the FOB customs value — the price of the goods at the point of export, excluding international freight and insurance. SARS assigns an HS tariff code which determines the duty rate percentage. Import VAT at 15% is then applied to the Added Tax Value (ATV = FOB customs value + duty + a 10% upliftment of the FOB value). Note: CIF (Cost, Insurance, Freight) is a commercial Incoterm describing who pays for shipping and insurance — it is not the customs-value base in South Africa.

What is the VAT rate on imports into South Africa?

The standard VAT rate is 15%, applied to the Added Tax Value (ATV) — the FOB customs value plus a 10% upliftment plus any import duty payable. CIF is a commercial Incoterm, not the South African customs-value base.

Import Duty Calculator South Africa 2026 | VAT & Customs

HS Code

Customs Value (FOB — goods only)

Enter the FOB value — the price of the goods only (excluding freight and insurance). SARS bases customs duty on the FOB value; the 10% uplift below approximates the freight/insurance component for non-SACU imports.

Currency

Quantity

Include VAT (15%)

SACU origin (no 10% uplift) *

* SACU = Southern African Customs Union (Botswana, Lesotho, Namibia, Eswatini & South Africa) — goods originating in these countries don't attract the 10% uplift.

Customs Value (FOB) —

Customs Duty (0% x FOB) —

10% Uplift on Customs Value —

Added Tax Value (ATV) —

VAT (15% x ATV) —

Total Landed Cost

—

This estimate covers import duty + VAT only. Clearing, forwarding and freight are quoted separately.

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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Import Duty Calculator South Africa

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