SARS control  Permit / certificate required
For import to South Africa
  • Agriculture / SPS Certificate (DALRRD) → 1. MMA permit required from Dept. Agriculture, Marketing Administration 2. Permit from Director: Veterinary Services 3. Import into RSA from Zimbabwe – licence from DG: Agriculture, Marketing Administration 4. Approved application for inspection of imported regulated agricultural products in terms of the Agricultural Product Standards Act, 1990 – GN 1269/2019 Issued by GN R. 1967/64 Animal Diseases Act No. 35.1984 Trade Metrology Act No. 77/1973 Foodstuffs,

HS Code 0402.10.90: Milk and cream, concentrated or containing added sugar or other sweetening matter: Other

HS Code 0402.10.90 covers Milk and cream, concentrated or containing added sugar or other sweetening matter: Other under the South African Harmonised Tariff Schedule. SARS uses this code to classify Milk and cream, concentrated or containing added sugar or other sweetening matter: Other for all import and export customs declarations.

Customs Duty Rate

The customs duty rate for HS Code 0402.10.90 is 450c/kg with a maximum of 96%. Duty is calculated on the FOB customs value (the goods value at the point of loading onto the carrier; international freight and insurance are not part of the duty base). Import VAT is then 15% of the Added Tax Value (ATV) — customs value + 10% uplift (for non-SACU origin; nil for BLNS countries) + non-rebated duty.

What Falls Under HS Code 0402.10.90?

This tariff heading covers Milk and cream, concentrated or containing added sugar or other sweetening matter: Other. All importers and exporters must use this code on SARS customs declarations (SAD500), commercial invoices, and shipping documents.

How to Import or Export Under HS Code 0402.10.90

To move goods under HS Code 0402.10.90 across South African borders, you’ll need to be registered with SARS as an importer or exporter (customs client code) before your first shipment. Once registered, JLog handles your customs clearance.

JLog Customs Clearance for HS Code 0402.10.90

JLog provides customs clearance for goods under HS Code 0402.10.90. We handle the full SARS submission — from checking documents to lodging declarations and managing SARS queries.

Contact JLog: info@jlog.co.za | 021 300 6099

Frequently Asked Questions

What is HS Code 0402.10.90 used for?
HS Code 0402.10.90 is the official tariff code for Milk and cream, concentrated or containing added sugar or other sweetening matter: Other under the South African Harmonised Tariff Schedule. It appears on all customs declarations for these goods.

What duty do I pay on HS Code 0402.10.90?
The customs duty rate is 450c/kg with a maximum of 96%. Plus 15% VAT on import. Contact JLog for a full landed cost calculation including all applicable levies.

Do I need a customs broker for HS Code 0402.10.90?
Not legally, but most importers use one to ensure correct filing. JLog can clear goods under HS Code 0402.10.90 on your behalf.

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

Related JLog Services

JLog provides customs clearance services for goods under this HS code. Our team handles SARS submissions, documentation, and query management.

JLog — Customs Clearance and Logistics Technology, Cape Town

Importing goods under this code?

JLog clears them — from R3,500. Licensed SARS agent, Cape Town port.

Current SARS duty rates — HS 0402.10

ItemRate
General duty450c/kg with a maximum of 96%
SADC preferentialfree
EU EPA450c/kg with a maximum of 96%
UK EPA450c/kg with a maximum of 96%
EFTA450c/kg with a maximum of 96%
MERCOSUR450c/kg with a maximum of 96%
AfCFTA180c/kg with a maximum of 38,4%
AGOASee SARS Schedule 4 for AGOA-specific provisions
VAT15%

Last verified 20 Sep 2026 from SARS tariff book.

Shipping rates from South Africa — HS 0402.10

DestinationCarrierFrom (ZAR / 10kg)Transit days
CHFedEx2,087.183
NZFedEx2,275.615
BRFedEx2,961.728
JPFedEx2,275.615
CAFedEx2,323.694
INFedEx2,230.288
CNDHL Express5,532.773
SGFedEx2,275.615
AEFedEx2,230.285
NLFedEx2,138.183

Get a shipping quote for HS 0402.10

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