The customs duty rate for HS Code 9401.61 is 20%.
HS code: 940161 · Chapter: 94 · Heading: 9401 · Latest reporting year: 2025 · Group: Defend / Grow
HS 9401.61 covers upholstered seats with wooden frames imported into South Africa. Under this six-digit subheading, the General (MFN) customs duty under SARS Schedule 1 is 20%. 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 9401.61 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 R400 and import VAT about R390, for roughly R2 790 landed before freight. For an exact, classification-checked landed cost, request a JLog quote.
HS 940161 is the six-digit Harmonised System code for Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture). It sits within Chapter 94 (heading 9401) of the World Customs Organisation tariff structure that South Africa applies through SARS as the SACU common external tariff. The HS6 level is the most granular code shared internationally — your country may add two or four further digits for its national tariff (in South Africa, the full eight-digit code is the SARS tariff line).
Importers and exporters use this code on every customs declaration: Bill of Entry SAD500, commercial invoice, and packing list. Getting the HS code right is the single biggest determinant of the duty rate you pay, the permits you need, and whether your shipment clears Customs at the first attempt.
The table below shows annual South African trade values reported to UN Comtrade for HS 940161. All figures are in USD, sourced directly from the UN Comtrade API (reporterCode=710, partnerCode=0 — World aggregate).
| Year | Exports (USD) | Imports (USD) | Net trade |
|---|---|---|---|
| 2025 | $116.37M | $175.77M | $-59,405,973 |
| 2024 | $103.24M | $147.83M | $-44,589,491 |
| 2023 | $77.24M | $117.82M | $-40,572,608 |
| 2022 | $74.60M | $124.25M | $-49,656,662 |
| 2021 | $80.38M | $230.21M | $-149,834,697 |
In 2025, reported net weight on exports was 9.83M kg and imports n/a — useful context when sizing containers and air uplift.
| Rank | Country | Export value (USD) |
|---|---|---|
| 1 | Namibia | $36.93M |
| 2 | Botswana | $25.01M |
| 3 | Eswatini | $11.29M |
| 4 | Lesotho | $9.90M |
| 5 | Zambia | $7.29M |
| 6 | Zimbabwe | $3.63M |
| 7 | United Kingdom | $3.24M |
| 8 | Mozambique | $2.81M |
| 9 | USA | $2.47M |
| 10 | United Rep. of Tanzania | $2.23M |
| Rank | Country | Import value (USD) |
|---|---|---|
| 1 | China | $140.19M |
| 2 | Italy | $14.79M |
| 3 | Viet Nam | $4.89M |
| 4 | Indonesia | $2.39M |
| 5 | Malaysia | $2.29M |
| 6 | India | $1.26M |
| 7 | Mauritius | $1.17M |
| 8 | Türkiye | $1.10M |
| 9 | Portugal | $1.05M |
| 10 | United Kingdom | $924.8K |
940161. The duty rate, VAT (15%), and any rebates or surcharges live on the eight-digit line, not the six-digit HS code.General customs entry, freight optimisation across air/sea/road, value-protected handling for higher-priced consignments, and duty-line guidance for both inbound and outbound moves.
Freight modes we use for this lane: Air freight, ocean LCL/FCL, road freight.
JLog is a specialist South African 3PL based in Cape Town, with direct accounts with FedEx, DHL Express, MDS Collivery, Bob Go, and 11 domestic couriers. We are the official carrier for the Investec Cape Town Art Fair and handle inbound and outbound flows for e-commerce merchants, manufacturers, galleries, and freight forwarders across Southern Africa.
To get a quote for HS 940161 shipments — including duty-line modelling, container consolidation, and customs entry — contact us at info@jlog.co.za or +27 21 300 6099.
What is HS code 940161?
HS 940161 is the six-digit Harmonised System tariff code for Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture). It is the internationally standardised code used on customs declarations, certificates of origin, and shipping documentation worldwide.
How much duty do I pay on HS 940161 in South Africa?
The duty rate is set on the eight-digit SARS tariff line that starts with 940161. South Africa applies the SACU common external tariff plus 15% VAT on the customs value. Preferential rates may apply under SADC, EU EPA, UK EPA, EFTA, AGOA, or Mercosur agreements. Contact JLog for a duty estimate on your specific cargo.
Which countries does South Africa trade HS 940161 with?
South Africa’s top export destinations for HS 940161 include Namibia, Botswana, Eswatini. Top import origins include China, Italy, Viet Nam.
Do I need a permit to import or export under HS 940161?
Some HS codes in this range require ITAC import permits, SAPS clearance, DALRRD agriculture certificates, or CITES wildlife trade permits. JLog’s customs desk will check the SARS Prohibited and Restricted Imports list and the ITAC permit register before quoting the shipment.
Shipping goods in this category? JLog handles furniture export & white-glove delivery — direct FedEx & DHL accounts, white-glove handling, quote in 24 hours.
General customs duty: 20% · VAT: 15% on the ATV
Preferential rates (with a valid origin certificate, e.g. EUR.1): EU/UK: Free · EFTA: Free · SADC: Free · AfCFTA: 20%
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): 20% | R400 |
| ATV = (R2 000 × 1.10) + R400 | R2 600 |
| Import VAT (15% of ATV) | R390 |
| Duty + VAT payable | R790 |
| Landed cost before freight | R2 790 |
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: 9 September 2026
Speak to JLog’s Cape Town customs team: info@jlog.co.za · 021 300 6099
Need to clear this commodity? furniture import customs clearance — JLog files customs entries through Cape Town, OR Tambo and Durban with direct FedEx and DHL accounts. Contact info@jlog.co.za.
Importing goods under this code?
JLog clears them — from R3,500. Licensed SARS agent, Cape Town port.
| Item | Rate |
|---|---|
| AGOA | See SARS Schedule 4 for AGOA-specific provisions |
| VAT | 15% |
Last verified 20 Sep 2026 from SARS tariff book.
| 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 |