HS Code 9401.61 — Upholstered Seats with Wooden Frames | South Africa Import Duty

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Import duty
20%
on FOB value
Import VAT
15%
on ATV
Duty base
FOB
SARS standard
Clearance
24–48h
Green channel

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.

At a glance

  • South Africa exported $116.37M worth of Seats under HS 940161 in 2025.
  • South Africa imported $175.77M worth of the same goods in 2025.
  • The 2025 trade balance is a $59.41M deficit.
  • Top export destinations: Namibia, Botswana, Eswatini.
  • Top import origins: China, Italy, Viet Nam.

What HS 940161 covers

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.

South Africa trade flows under HS 940161

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.

Where the trade goes

Top 10 export destinations — 2025

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

Top 10 import origins — 2025

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

Customs and compliance specifics

  • South African tariff lookup: Search the SARS Schedule 1 Part 1 tariff book for the eight-digit line that starts with 940161. The duty rate, VAT (15%), and any rebates or surcharges live on the eight-digit line, not the six-digit HS code.
  • Bill of Entry SAD500: This code is what your clearing agent enters into the Customs Procedure Code (CPC), Tariff Heading, and Statistical fields. The HS6 must match what you put on the commercial invoice.
  • Origin documents: If you are exporting under AGOA, SADC, SACU-EFTA, EU EPA, UK EPA, or Mercosur preferences, the certificate of origin and supplier declaration reference the HS code. A wrong code voids the preference.
  • Permits: Some HS codes in this range may require ITAC import permits, SAPS firearms control board sign-off, DALRRD agriculture permits, or CITES wildlife trade certificates. Check the SARS Prohibited and Restricted Imports list before shipping.

How JLog helps with HS 940161

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.

Frequently asked questions

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.

Related JLog guides


Shipping goods in this category? JLog handles furniture export & white-glove delivery — direct FedEx & DHL accounts, white-glove handling, quote in 24 hours.

Import duty, VAT and a worked landed-cost example for HS 9401.61

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.

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Last updated: 9 September 2026

Speak to JLog’s Cape Town customs team: info@jlog.co.za  ·  021 300 6099

Frequently asked questions about HS 9401.61

What is the import duty on HS 9401.61 in South Africa?
The General (MFN) customs duty under SARS Schedule 1 is 20%. With a valid origin certificate (e.g. EUR.1) the preferential rate applies: EU/UK Free, SADC Free, AfCFTA 20%.
Is VAT charged when importing HS 9401.61?
Yes. Import VAT is ((FOB customs value × 1.10) + customs duty) × 15%. The customs value is the FOB goods value (freight and insurance excluded); the 10% upliftment does not apply to goods of BLNS/SACU origin (Botswana, Lesotho, Namibia, Eswatini).
What would it cost to land a R2,000 HS 9401.61 consignment?
About R2 790 before freight: R400 duty plus R390 import VAT on top of the R2,000 customs (FOB) value. Freight, insurance and clearing fees are added separately.
Can JLog clear HS 9401.61 through Cape Town?
Yes. JLog is a Cape Town customs clearance specialist based in Woodstock, clearing import and export consignments through Cape Town and OR Tambo with direct FedEx and DHL accounts and paired customs work at both ends.
Which documents are needed to import HS 9401.61?
A commercial invoice, packing list, bill of lading or air waybill, and a SAD500 customs declaration. A certificate of origin (such as EUR.1) unlocks preferential duty rates where available.
How long do I have to clear goods into South Africa?
Goods must be cleared within 7 days of arrival (s38(1)(b) of the Customs and Excise Act), extended to 14 days for break-bulk cargo and 28 days for containerised cargo. Uncleared goods are removed to the State Warehouse (rent payable under s17) and may be forfeited and sold after 3 months (s43).

Importing goods under this code?

JLog clears them — from R3,500. Licensed SARS agent, Cape Town port.

Current SARS duty rates — HS 9401.61

ItemRate
AGOASee SARS Schedule 4 for AGOA-specific provisions
VAT15%

Last verified 20 Sep 2026 from SARS tariff book.

Shipping rates from South Africa — HS 9401.61

DestinationCarrierFrom (ZAR / 10kg)Transit days
CHFedEx2,087.183
NZFedEx2,275.615
BRFedEx2,961.728
JPFedEx2,275.615
CAFedEx2,323.694
INFedEx2,230.288
CNDHL Express5,532.773
SGFedEx2,275.615
AEFedEx2,230.285
NLFedEx2,138.183

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