HS Code 1107.10.25: Malt, whether or not roasted: Of oats

HS Code 1107.10.25 covers Malt, whether or not roasted: Of oats under the South African Harmonised Tariff Schedule. SARS uses this code to classify Malt, whether or not roasted: Of oats for all import and export customs declarations.

Customs Duty Rate

The customs duty rate for HS Code 1107.10.25 is 2,75c/kg. 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 1107.10.25?

This tariff heading covers Malt, whether or not roasted: Of oats. 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 1107.10.25

To move goods under HS Code 1107.10.25 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 1107.10.25

JLog provides customs clearance for goods under HS Code 1107.10.25. 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 1107.10.25 used for?
HS Code 1107.10.25 is the official tariff code for Malt, whether or not roasted: Of oats under the South African Harmonised Tariff Schedule. It appears on all customs declarations for these goods.

What duty do I pay on HS Code 1107.10.25?
The customs duty rate is 2,75c/kg. 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 1107.10.25?
Not legally, but most importers use one to ensure correct filing. JLog can clear goods under HS Code 1107.10.25 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. SARS-licensed customs clearing agent, Cape Town.

Current SARS duty rates — HS 1107.10

ItemRate
General dutyfree
SADC preferentialfree
EU EPAfree
UK EPAfree
EFTAfree
MERCOSURfree
AfCFTAfree
AGOASee SARS Schedule 4 for AGOA-specific provisions
VAT15%

Last verified 20 Sep 2026 from SARS tariff book.

Shipping rates from South Africa — HS 1107.10

DestinationCarrierFrom (ZAR / 10kg)Transit days
CHFedEx2,107.823
NZFedEx2,298.115
BRFedEx2,991.008
JPFedEx2,298.115
CAFedEx2,346.664
INFedEx2,252.338
CNDHL Express5,580.463
SGFedEx2,298.115
AEFedEx2,252.335
NLFedEx2,158.823

Get a shipping quote for HS 1107.10

JLog is a SARS-licensed customs clearing agent