Importing mattresses 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 | 9404 |
| Chapter | 94 — Furniture; bedding, mattresses and similar |
| General (MFN) duty | 25% |
| VAT on import | 15% on customs value + duty + 10% ATV uplift |
How SARS classifies mattresses
Mattresses fall under heading 9404 (mattress supports and articles of bedding). The type of filling determines the sub-heading: innerspring or coil mattresses are 9404.21, and foam, latex, or other filled mattresses are 9404.29. The mattress base or divan (the box spring support) is separately classified under 9404.10. When a mattress and base are sold as a set, each component retains its own classification — the set price does not merge them into a single code.
Preferential duty rates
South Africa maintains preferential tariff agreements with SADC member states, the EU (via the EPA), and AGOA. If your mattresses 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: 25% 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 mattresses 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 mattresses today.
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