HS Code 0402.21 — Not containing added sugar or other sweetening matter | South Africa Import & Export

What Is HS Code 0402.21?

HS Code 0402.21 falls under Dairy produce in South Africa’s customs tariff schedule (Schedule 1 of the Customs and Excise Act, 1964, as administered by SARS). The Harmonised System code 0402.21 describes: – – Not containing added sugar or other sweetening matter.

The Harmonised System (HS) is an internationally standardised classification system for traded goods, maintained by the World Customs Organisation (WCO) and used by over 200 countries. In South Africa, SARS (South African Revenue Service) applies HS codes to determine the correct import duty rate under the SACU (Southern African Customs Union) common external tariff.

Import Duty Rate — HS Code 0402.21 (South Africa 2026)

The general duty rate applies to goods imported from countries without a preferential trade agreement with South Africa. Under the SADC EPA, EU-origin goods may qualify for reduced or zero duty rates. Under AfCFTA, qualifying African-origin goods may receive preferential treatment.

Duty is calculated on the FOB customs value (the goods value at the point of loading in the export country; international freight and insurance are not part of the duty base under SARS Method 1). Import VAT is then 15% of the ATV (FOB customs value + 10% uplift for non-SACU origin + non-rebated duty).

How to Import Goods Under HS Code 0402.21 into South Africa

1. Verify the correct HS code — Confirm 0402.21 is the correct tariff heading for your specific product. Misclassification is one of the most common causes of customs delays and penalties. JLog’s customs team can verify HS codes before you ship.
2. Check for import permits — Certain subheadings require import permits from regulatory bodies such as SAHPRA, NRCS, or DALRRD. Verify requirements before shipping.
3. Prepare your commercial invoice — The invoice must state: full product description, HS code, country of origin, declared value, quantity, and incoterms.
4. Arrange shipping and insurance — JLog uses direct FedEx and DHL accounts for express courier imports. For larger volumes, we arrange air or sea freight.
5. Submit the Bill of Entry (SAD 500) — your appointed clearing agent submits the customs declaration electronically via SARS’s EDI system. Duty and VAT are calculated and assessed automatically.
6. Pay duty and VAT — Payment is made through the clearing process or directly by the importer. JLog facilitates this process.
7. Release and delivery — Once SARS releases the goods, JLog arranges final-mile delivery to your Cape Town or South African address.

Documents Required to Import HS Code 0402.21 into South Africa

• Commercial invoice — Full details of goods, declared value, HS code, buyer and seller details
• Packing list — Quantities, weights, and dimensions per line item
• Bill of lading or airway bill — Carrier shipping document
• Certificate of origin — Required to claim preferential duty rates (SADC EPA, AfCFTA, AGOA)
• SAD 500 (Bill of Entry) — SARS customs declaration, submitted electronically by your clearing agent
• SARS registration — Importer must be registered with SARS Customs (RCG or importer code)

What Does JLog Handle for HS Code 0402.21 Imports?

JLog is a specialist 3PL based in Woodstock, Cape Town. For goods under HS Code 0402.21, we handle the full import chain:

• HS code verification and tariff advice before you ship
• Commercial invoice and packing list preparation to SARS standards
• FedEx or DHL direct account booking for express imports
• SAD 500 electronic customs declaration filing
• Duty and VAT payment facilitation
• SARS query resolution and examination coordination
• Final-mile delivery to your Cape Town address via our Woodstock facility
• All shipments tracked in real time

Last verified: March 2026 | Duty rates sourced from SARS Schedule 1 (Customs and Excise Act, 1964). Rates are subject to change — confirm with SARS or JLog before importing.

Get a Quote — Importing Under HS Code 0402.21

Contact JLog for a complete import cost breakdown including duty, VAT, freight, and our clearance fee.

info@jlog.co.za | +27 21 300 6099 | jlog.co.za/contact-us/