Licensed Clearing Agent. JLog can file your customs declarations and settle duties & VAT with SARS on your behalf.
HS Codes Chapter 99 — Miscellaneous Classification Provisions
HS Chapter 99 is a South African national chapter under SARS Schedule 1. Like Chapter 98, it is not part of the WCO Harmonized System nomenclature — the Commissioner for SARS uses Chapter 99 to carve out tariff headings for goods that need special classification treatment outside the substantive HS chapters.
Every consignment under Chapter 99 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 99 shipment is held at the port of entry.
JLog coordinates customs clearance for Chapter 99 goods moving through Cape Town. We prepare the SAD500, manage the submission to SARS, and keep your classification defensible and your duty correct. Whether you are importing a one-off sample or running a regular container programme, we handle the paperwork so your consignment keeps moving. Browse the most-requested HS codes in Chapter 99 below, or request a quote for clearing your next consignment.
Typical duty: Free · VAT 15% · 7 codes
Some heading-level and specialised lines have no single ad-valorem rate — confirmed per code at booking.
HS codes in Chapter 99
Most-searched codes first.
- 9999.00 — Personal and household effects, new or used
- Hs 9902 00 Household Consumables | Import Duty South Africa | JLog
- 9901.00 — Hand-made articles of
- 9903.00 — Carbon emissions, resulting from
- 9992.00 — Stores for foreign-going ships and aircrafts
- 9999.00.10 — Personal effects, new or used
- 9999.00.20 — Household furniture and other household effects, new or used
JLog handles Misc Classification Provisions consignment clearance daily at ACS, OR Tambo and CTCT. Get a clearing quote
Related chapters
What Is HS Chapter 99?
HS Chapter 99 covers temporary and special provisions in the South African tariff under the South African Harmonised Tariff Schedule. SARS uses these codes to classify special rebate provisions, temporary tariff amendments and administrative provisions for all import and export customs declarations.
Common Chapter 99 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 99
Goods in HS Chapter 99 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 99 Goods into South Africa
To import special rebate provisions, temporary tariff amendments and administrative provisions into South Africa, you must be registered with SARS as an importer. All goods must be declared on a SAD500 customs declaration. JLog’s DutyCheq service handles SARS importer registration, and our customs clearance team manages all SARS submissions.
Shipping Chapter 99 Goods with JLog
JLog handles the full import and export process for goods in HS Chapter 99 — from freight quotes and carrier booking to customs clearance, SARS submission management, and delivery to your door.
Contact JLog: info@jlog.co.za | 021 300 6099
Frequently Asked Questions
What duty applies to temporary and special provisions in the South African tariff?
Duty rates vary by subheading within HS Chapter 99. 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 special rebate provisions, temporary tariff amendments and administrative provisions?
Permit and compliance requirements vary by HS subheading and end-use within Chapter 99. 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 special rebate provisions, temporary tariff amendments and administrative provisions through SARS for me?
Yes. JLog provides full customs clearance for all goods in HS Chapter 99, including document preparation, SARS submission, and query management. Contact us for a quote.
Related JLog Services
- Customs Clearance South Africa — Full SARS clearance service
- DutyCheq — Real-time customs monitoring platform
- DutyCheq — HS code, duty and import VAT calculator
- HS Code Directory — Browse all South African tariff codes
Last updated: 2026. Source: SARS Harmonised Tariff Schedule.
HS codes for common items
Chapter 99 FAQ — South African importers
What does Chapter 99 cover under SARS Schedule 1?
Chapter 99 is the South African national chapter for miscellaneous classification provisions. It covers tariff items that the Commissioner for SARS has carved out for special treatment — handmade articles (9901), household consumables for diplomatic use (9902), the Carbon Border Adjustment levy / carbon emissions (9903), stores for foreign-going ships and aircraft (9992), and personal & household effects of immigrants and returning residents (9999). It is unique to SA Schedule 1 and is not in the WCO HS nomenclature.
When would I declare goods under Chapter 99 instead of the substantive HS chapter?
You declare under Chapter 99 when the goods qualify for one of the carved-out provisions — for example, a returning resident's used household effects (9999.00.20), ships' stores under bond (9992.00), or carbon-tax-related entries (9903.00). The classification is item-specific: you must satisfy the conditions in the rebate item (proof of residence, period abroad, manifest entries, etc.) and supply the supporting documents at the port of entry.
Does JLog clear immigrant household effects (9999.00) in Cape Town?
Yes. JLog clears returning-resident and immigrant household consignments under tariff item 9999.00.20 at Cape Town Container Terminal and Cape Town International. We prepare the SAD500, the P1.160 application for rebate, the inventory list and the shipper's certificate. Get in touch before the container is discharged so we can validate the eligibility window (the importer must have lived abroad for the prescribed period) and pre-clear the rebate.