HS Code for Shoes in South Africa — Import Classification & Duty

Importing shoes 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	6403
Chapter	64 — Footwear, gaiters and the like
General (MFN) duty	30%
VAT on import	15% on customs value + duty + 10% ATV uplift

How SARS classifies shoes

The upper material is the decisive factor for footwear classification. Shoes with leather uppers are classified under 6403, rubber or plastic uppers under 6402, and textile uppers under 6404. The outer surface area of the upper determines the material — not the lining, sock, or insole. Where the upper mixes materials, classification follows the predominant outer-surface area. Platform shoes, sports shoes, and fashion footwear all follow the same upper-material rule.

Preferential duty rates

South Africa maintains preferential tariff agreements with SADC member states, the EU (via the EPA), and AGOA. If your shoes 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 shoes 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 shoes today.