HS Code 5904.90: Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape: Other
HS Code 5904.90 covers Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape: Other under the South African Harmonised Tariff Schedule. SARS uses this code to classify Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape: Other for all import and export customs declarations.
Customs Duty Rate
The customs duty rate for HS Code 5904.90 is 20%. 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 5904.90?
This tariff heading covers Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape: 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 5904.90
To move goods under HS Code 5904.90 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 5904.90
JLog provides customs clearance for goods under HS Code 5904.90. 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 5904.90 used for?
HS Code 5904.90 is the official tariff code for Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape: 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 5904.90?
The customs duty rate is 20%. 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 5904.90?
Not legally, but most importers use one to ensure correct filing. JLog can clear goods under HS Code 5904.90 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.
- Customs Clearance South Africa — Full SARS clearance service
- DutyCheq — HS code, duty and import VAT calculator
- SARS Tariff Book — Browse all 11,887 HS codes
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 5904.90
| Item | Rate |
|---|---|
| General duty | 20% |
| SADC preferential | free |
| EU EPA | 12% |
| UK EPA | 12% |
| EFTA | 10% |
| MERCOSUR | 20% |
| AfCFTA | 8% |
| AGOA | See SARS Schedule 4 for AGOA-specific provisions |
| VAT | 15% |
Last verified 20 Sep 2026 from SARS tariff book.
Shipping rates from South Africa — HS 5904.90
| Destination | Carrier | From (ZAR / 10kg) | Transit days |
|---|---|---|---|
| CH | FedEx | 2,087.18 | 3 |
| NZ | FedEx | 2,275.61 | 5 |
| BR | FedEx | 2,961.72 | 8 |
| JP | FedEx | 2,275.61 | 5 |
| CA | FedEx | 2,323.69 | 4 |
| IN | FedEx | 2,230.28 | 8 |
| CN | DHL Express | 5,532.77 | 3 |
| SG | FedEx | 2,275.61 | 5 |
| AE | FedEx | 2,230.28 | 5 |
| NL | FedEx | 2,138.18 | 3 |