HS 2403.99.40 covers other other manufactured tobacco and manufactured tobacco… imported into South Africa. Under this six-digit subheading, the General (MFN) customs duty under SARS Schedule 1 is 45%. The customs value is the FOB (free on board) value of the goods — freight and insurance are excluded. Import VAT is then VAT = ((FOB customs value × 1.10) + customs duty) × 15%. JLog is a Cape Town customs clearance specialist, based in Woodstock, that clears consignments under HS 2403.99.40 through Cape Town and OR Tambo with direct FedEx and DHL accounts and paired customs work at both ends. On a R2 000 declared consignment the duty is about R900 and import VAT about R465, for roughly R3 365 landed before freight. For an exact, classification-checked landed cost, request a JLog quote.
HS Code 2403.99.40 covers Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: Other pipe tobacco substitutes under the South African Harmonised Tariff Schedule. SARS uses this code to classify Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: Other pipe tobacco substitutes for all import and export customs declarations.
The customs duty rate for HS Code 2403.99.40 is 45%. 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.
This tariff heading covers Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: Other pipe tobacco substitutes. All importers and exporters must use this code on SARS customs declarations (SAD500), commercial invoices, and shipping documents.
To move goods under HS Code 2403.99.40 across South African borders, you must be registered with SARS as an importer or exporter. JLog’s TradeReady service handles SARS registration. Once registered, a customs declaration is lodged by you or a licensed broker.
JLog provides customs clearance for goods under HS Code 2403.99.40. We handle the full SARS submission — from checking documents to lodging declarations and managing SARS queries.
We also provide DutyCheq — real-time customs clearance tracking so you can monitor your SARS submission status at every step.
Contact JLog: [email protected] | 021 300 6099
General customs duty: 45% · VAT: 15% on the ATV
Preferential rates (with a valid origin certificate, e.g. EUR.1): EU/UK: Free · EFTA: 45% · SADC: Free · AfCFTA: 18%
Duty basis: the General/MFN rate from SARS Schedule 1. The customs value is the FOB goods value (freight and insurance excluded). Only the country of origin, with a valid origin certificate, unlocks a preferential rate.
Worked example — R2 000 declared consignment:
| Customs value (FOB goods value) | R2 000 |
| Customs duty (General): 45% | R900 |
| ATV = (R2 000 × 1.10) + R900 | R3 100 |
| Import VAT (15% of ATV) | R465 |
| Duty + VAT payable | R1 365 |
| Landed cost before freight | R3 365 |
Duty is charged on the FOB customs value only — freight and insurance are excluded. VAT = ((FOB customs value × 1.10) + customs duty) × 15%. The 10% upliftment does not apply to goods of BLNS/SACU origin (Botswana, Lesotho, Namibia, Eswatini). Freight, insurance and clearing fees are added to the total on top. Figures are indicative; request a quote for an exact, classification-checked landed cost.
Last updated: 4 July 2026
Speak to JLog’s Cape Town customs team: [email protected] · 021 300 6099
What is HS Code 2403.99.40 used for?
HS Code 2403.99.40 is the official tariff code for Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: Other pipe tobacco substitutes under the South African Harmonised Tariff Schedule. It appears on all customs declarations for these goods.
What duty do I pay on HS Code 2403.99.40?
The customs duty rate is 45%. 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 2403.99.40?
Not legally, but most importers use one to ensure correct filing. JLog can clear goods under HS Code 2403.99.40 on your behalf.
Last updated: 2026. Source: SARS Harmonised Tariff Schedule.
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
| Item | Rate |
|---|---|
| General duty | 45% |
| SADC preferential | free |
| EU EPA | free |
| UK EPA | free |
| EFTA | 45% |
| MERCOSUR | 45% |
| AfCFTA | 18% |
| AGOA | See SARS Schedule 4 for AGOA-specific provisions |
| VAT | 15% |
Last verified 2 Aug 2026 from SARS tariff book.
| Destination | Carrier | From (ZAR / 10kg) | Transit days |
|---|---|---|---|
| CH | FedEx | 2,075.43 | 3 |
| NZ | FedEx | 2,256.09 | 5 |
| BR | FedEx | 2,913.94 | 8 |
| JP | FedEx | 2,256.09 | 5 |
| CA | FedEx | 2,639.84 | 7 |
| IN | FedEx | 2,212.63 | 8 |
| CN | DHL Express | 5,275.21 | 3 |
| SG | FedEx | 2,256.09 | 5 |
| AE | FedEx | 2,212.63 | 5 |
| NL | FedEx | 2,075.43 | 3 |