South African HS Code Lookup — Free Tariff Search

SARS Schedule 1 explained

The tariff book you just searched is Schedule 1 to the Customs and Excise Act, 1964 — the official list of every tariff heading and the customs duty rate that applies when goods are imported into South Africa. Here is how it is put together, so you can read a line yourself.

The parts of Schedule 1

The tariff book is not one flat list. Schedule 1 is split into parts, each covering a different charge collected at the border. When people say “the SARS tariff book” they usually mean Part 1 — the ordinary customs duty rates — but the other parts sit alongside it in the same schedule.

How the chapters, headings and codes fit together

Part 1 runs from Chapter 1 to Chapter 99, grouped by material or product type. A tariff code reads like an address — broad to specific:

• Chapter (2 digits) — the broad category. Chapter 61 is knitted clothing.
• Heading (4 digits) — the product family within the chapter. 6109 is T-shirts, singlets and vests.
• Subheading (6 digits) — the international HS code shared by most countries. 6109.10 is “of cotton”.
• SARS tariff code (8 digits) — the two extra digits South Africa adds for its own detail. The full 8-digit line carries your exact duty rate.

The search tool above covers all four levels at once — type a product name, a 4-digit heading, or a full code, and it returns the matching Schedule 1 line with its duty rate.

How to read a tariff line

Every line in Part 1 gives the same facts: the tariff heading, a description of the goods, the unit SARS counts them in, and a set of duty-rate columns — one for the standard (general) rate and one for each trade agreement South Africa is party to. Here is a single line, using cotton T-shirts as the example:

Reading it left to right:

• Tariff subheading — the 6- or 8-digit code identifying the goods. The first six digits are the international HS code; South Africa adds two more for its own detail.
• Article description — the legal wording that decides whether your product belongs on this line. Classification follows the description, not the brand or trade name.
• Statistical unit — how SARS counts the goods for trade statistics (each unit, kilogram, litre, etc.).
• General (MFN) rate — the standard rate when no trade agreement covers the goods (45% here). This is the rate most importers pay.
• EU/UK, EFTA, SADC rates — the rates for goods that originate in a country South Africa has a trade agreement with. They are usually lower and sometimes free: cotton T-shirts enter South Africa at 27% from the EU/UK, 20% from EFTA, and free from SADC — but only with valid proof of origin. Without it, the 45% general rate applies.

Preferential rates apply only to originating goods supported by a valid certificate or declaration of origin; without valid origin, the general rate applies. Duty is charged on the FOB (free on board) value of the goods. SARS amends these rates by Government Gazette notice during the year — always confirm the current line against Schedule 1 before relying on it.

When the tariff book changes

The tariff book is a living document. SARS amends Schedule 1 during the year — rates can go up, come down, or new lines can be split out — and each change is made by a Government Gazette notice under the Customs and Excise Act. A duty rate can therefore change mid-year, not only on a fixed annual date. Anti-dumping, rebate and safeguard duties are gazetted and updated the same way.

So the “2026 tariff book” is really the current consolidated version as it stands today, plus every amendment gazetted since. Before you commit to a duty figure — especially on a large or repeat shipment — check the current line on sars.gov.za or ask us to confirm it against the latest gazette.

Common questions about SARS Schedule 1