HS Codes Chapter 97 — Works of Art & Antiques

HS Chapter 97 covers works of art, collectors pieces and antiques — paintings, drawings, original sculpture, antique collectables, collectors items. For South African importers and exporters clearing through SARS, this chapter sits at the heart of everyday customs work at OR Tambo, Cape Town Container Terminal and Durban Harbour.

Every consignment under Chapter 97 must be declared on a SAD500 using the correct 8-digit tariff heading. The duty rate, rebates and any import permits all follow from that classification. A wrong tariff heading is the single most common reason a Chapter 97 shipment is held at the port of entry.

JLog runs a Cape Town-based customs clearing service for Chapter 97 goods. JLog handles customs clearance — we prepare the SAD500 and clear on the same day the manifest cuts off. Whether you are importing a one-off sample or running a regular container programme, we keep the classification defensible, the duty correct and the warehouse door open.

Browse the most-requested HS codes in Chapter 97 below, or request a quote for clearing your next consignment.

HS codes in Chapter 97 — Art & Antiques

Browse the most-requested HS code pages in this chapter. The full chapter has 27 subheadings — these are the conceptual entry points; each links to the full SARS duty rate, VAT, and permit detail.

What Is HS Chapter 97?

HS Chapter 97 covers the goods classified under Chapter 97 of the South African Harmonised Tariff Schedule. SARS uses these codes for all import and export customs declarations under this chapter.

Common Chapter 97 HS Codes

Use the JLog HS Code Directory to find the specific code for your product. Each code includes the current import duty rate, VAT treatment, and customs notes.

Import Duty and VAT for HS Chapter 97

Goods in HS Chapter 97 are subject to South African import duty plus 15% VAT on the ATV (FOB customs value + 10% uplift for non-SACU origin + non-rebated duty). Duty rates vary by subheading — check the individual HS code pages or contact JLog for a landed cost calculation.

Importing Chapter 97 Goods into South Africa

To import goods classified under Chapter 97 into South Africa, you must be registered with SARS as an importer. All goods must be declared on a SAD500 customs declaration. JLog’s TradeReady service handles SARS importer registration, and our customs clearance team manages all SARS submissions.

Shipping Chapter 97 Goods with JLog

JLog handles the full import and export process for goods in HS Chapter 97 — from freight quotes and carrier booking to customs clearance, SARS submission management, and delivery to your door.

Contact JLog: [email protected] | 021 300 6099

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Frequently Asked Questions

What duty applies to goods in HS Chapter 97?
Duty rates vary by subheading within HS Chapter 97. Use the HS code search above to find the specific rate, or contact JLog for a customs classification consultation.

Do I need a permit to import goods classified under HS Chapter 97?
Permit and compliance requirements vary by HS subheading and end-use within Chapter 97. Some lines may require ITAC import permits, product compliance certificates or origin certificates to claim a preferential rate. Check the individual HS code page or contact JLog for a per-product check.

Can JLog clear HS Chapter 97 goods through SARS for me?
Yes. JLog provides full customs clearance for all goods in HS Chapter 97, including document preparation, SARS submission, and query management. Contact us for a quote.

Related JLog Services

Last updated: 2026. Source: SARS Harmonised Tariff Schedule.