HS 940161: Upholstered Seats — South Africa Import, Export & Duty Guide

HS code: 940161 · Chapter: 94 · Heading: 9401 · Latest reporting year: 2025 · Group: Defend / Grow

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).

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

Top 10 import origins — 2025

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 [email protected] 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

• HS 9401 61 upholstered seats with wooden frames south africa import export
• HS 9401 61 30 seats excluding those of heading 94 02 whether or not convertible into beds and parts thereof suitable for indoor living space excluding barstools dining chairs and the
• HS 9401 61 upholstered
• HS 9401 61 10 seats excluding those of heading 94 02 whether or not convertible into beds and parts thereof reclining seats electrically operated south africa import export
• HS code 9401 61 90
• HS code 9401 69 50