HS Code 9703.10 — Original sculptures and statuary, of an age exceeding 100 years | South Africa Import & Export

JLog is the official logistics carrier for the Investec Cape Town Art Fair and runs specialist art shipping & SARS clearance for galleries, collectors, and auction houses.

HS Code 9703.10: Original sculptures and statuary, of an age exceeding 100 years

HS Code 9703.10 covers Original sculptures and statuary, of an age exceeding 100 years under the South African Harmonised Tariff Schedule. SARS uses this code to classify Original sculptures and statuary, of an age exceeding 100 years for all import and export customs declarations.

Customs Duty Rate

The customs duty rate for HS Code 9703.10 is free (0%). 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 9703.10?

This tariff heading covers Original sculptures and statuary, of an age exceeding 100 years. 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 9703.10

To move goods under HS Code 9703.10 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 9703.10

JLog provides customs clearance for goods under HS Code 9703.10. 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

Need to move items under HS chapter 97? JLog provides art & antique shipping and customs with end-to-end SARS clearance and quotes back within a working day.

Frequently Asked Questions

What does HS 9703.10 cover?
HS 9703.10 covers original sculptures and statuary, of an age exceeding 100 years. It sits under heading 97.03 – Original sculptures and statuary, in any material.

What is the import duty on HS 9703.10 in South Africa?
The General (MFN) rate is free under SARS Schedule 1 Part 1 dated 2026-05-29. The EU/UK, EFTA, SADC, Mercosur and AfCFTA rates are also free. Import VAT still applies at 15% on the added tax value: ((FOB customs value + 10% uplift for non-BLNS origin) + duty) x 15%.

How is HS 9703.10 different from HS 9703.90?
They are split by age, not by material or technique. HS 9703.10 is original sculptures and statuary, of an age exceeding 100 years, while HS 9703.90 is original sculptures and statuary, other. The declared age decides which line applies, so it must be supported by the documentation.

What unit of quantity does SARS use for HS 9703.10?
SARS records HS 9703.10 in number of items (u). The check digit for the full tariff code is 2.

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