How much is import duty in South Africa?

It depends on what you are importing. Duty rates range from 0% (books, original artwork, and some electronics/IT equipment depending on the HS code) to 45% (clothing, textiles). The rate is determined by the product's HS code. Use the JLog Import Duty Calculator for a quick estimate.

Do I pay VAT on imports into South Africa?

Import VAT is 15%, calculated on the Added Tax Value (ATV = FOB customs value + 10% upliftment + non-rebated customs duty). VAT-registered businesses can claim this back as input VAT on their next VAT return.

What customs value does SARS use?

SARS uses the FOB (Free On Board) customs value — the cost of the goods at the point of export, excluding international freight and insurance — as the base for calculating customs duty. Import VAT is then calculated on the Added Tax Value (ATV): FOB + 10% upliftment + any non-rebated customs duty. (Note: CIF — Cost, Insurance, and Freight — is a commercial Incoterm describing who pays for shipping and insurance. It is not the customs valuation base in South Africa.)

A Harmonised System code is a 6-to-8-digit number that classifies every tradeable product. It determines the import duty rate. South Africa uses 8-digit codes based on the international 6-digit standard.

Is there a minimum value exempt from import duty?

A conditional exemption exists. Goods with an FOB customs value of R500 or less, and on which no duty is payable under Schedule 1, need not be formally entered (section 38(1)(a)(v)). R500 is not a blanket duty waiver — duty follows the HS line. This threshold is very low compared to other countries.

Can I claim back import VAT?

VAT-registered businesses in South Africa can reclaim import VAT. The import VAT paid to SARS appears on your customs bill of entry and can be claimed as input VAT on your next VAT201 return.

How do I find the correct HS code for my product?

Start with the SARS tariff search tool on the SARS website, or ask your customs broker. Describe the product by its material, function, and composition — these three factors determine the classification.

What is the difference between customs duty and import VAT?

They are two separate charges SARS collects when goods clear customs. Customs duty is a percentage of the FOB customs value, set by the product's HS code, and is designed to protect local industry — it ranges from 0% to 45%. Import VAT is a flat 15% charged on the Added Tax Value (FOB + 10% upliftment + duty). Duty is never reclaimable; import VAT can be claimed back by registered VAT vendors.

How much import duty will I pay on clothes or shoes from China?

Clothing and textiles carry some of South Africa's highest import duties — up to 45% — and footwear is also rated highly, with the exact percentage set by the item's 8-digit HS code. On top of the duty you pay 15% import VAT on the Added Tax Value (FOB + 10% + duty). The country the goods ship from does not change the SARS duty rate unless a trade agreement and a valid certificate of origin apply. For the exact landed cost on your specific garment or shipment, run it through the JLog Import Duty Calculator.

Can I import into South Africa duty-free from any country?

Sometimes. Under South Africa's trade agreements — including SACU, SADC and the SA–EU/UK arrangements — qualifying goods can enter at a reduced or zero rate, but only if you hold a valid certificate of origin proving the goods genuinely originate in that country. Without the correct origin documentation, the standard SARS duty rate applies regardless of where the goods were shipped from.

What are anti-dumping duties and could they apply to my import?

Anti-dumping, countervailing and safeguard duties are extra duties SARS can levy on specific products from specific countries — over and above the normal customs duty — to counter unfairly low-priced or subsidised imports. They are listed in Schedule 2 of the Customs and Excise Act and apply to goods such as certain steel, tyres, textiles and glassware. If your product and its country of origin are on the list, the extra duty is added to your landed cost, so it is worth checking before you order.

Do I pay import duty on gifts or personal items sent to South Africa?

Import duty typically applies. There is no blanket exemption for gifts or personal items — duty and VAT normally follow the item's HS code regardless of who sent it or why. A narrow customs rebate exists for genuine unsolicited gifts sent between private individuals, subject to strict value and frequency conditions; it does not apply to commercial parcels or online-store orders. Goods with an FOB value of R500 or less on which no Schedule 1 duty is payable need not be formally entered (section 38(1)(a)(v)).

How do I pay import duties and VAT to SARS?

Import duty and VAT are assessed on the customs declaration — the SAD 500 bill of entry — that your clearing agent lodges with SARS. They must be paid before the goods are released, in practice usually through the clearing agent's deferment account or by EFT. JLog handles the declaration, calculation and payment as part of its customs clearance service.

How much will it cost to import my specific product?

Your total landed cost is the FOB value of the goods, plus customs duty (set by the HS code), plus 15% import VAT on the Added Tax Value, plus international freight, insurance and the clearing agent's fee. Because the duty rate changes with every HS code, the only reliable way to get a figure for your product is to price it line by line. The JLog Import Duty Calculator on this page does exactly that — enter your HS code and FOB value, or upload a supplier invoice for the AI scanner to read, and it returns an itemised duty, VAT and landed-cost estimate.

How much is import tax in South Africa?

Import tax is customs duty of 0%-45% of the customs value (the rate is set by your product's HS code) plus 15% import VAT charged on the Added Tax Value - customs value + 10% uplift + duty. Most consumer goods carry 0%-20% duty. Use the JLog Import Duty Calculator for your exact figure.

Is customs clearance charged per kilogram?

No. Customs duty and VAT are percentages of your goods' value, not a per-kilogram charge. Per-kg rates apply to freight, while clearance itself is typically a flat service fee per shipment plus the duties and VAT owed to SARS.

What is notional input VAT?

Notional input VAT is a deduction a VAT-registered vendor may claim when buying second-hand goods from a seller who is not VAT-registered - calculated on the tax fraction of the purchase price and claimed through SARS form VAT264. It is a VAT-Act mechanism for local second-hand purchases, not an import charge.

Import Duty Calculator South Africa — What You’ll Actually Pay (2026)

By Gerrit Dyman, Managing Director, JLog — Licensed Clearing Agent, Cape Town — Updated September 2026

Import duty in South Africa is a percentage of your goods’ customs value, set by the HS tariff code of your product. On top of duty, SARS charges 15% import VAT on the Added Tax Value. Most consumer goods attract 0%–20% duty. Clothing and textiles attract up to 45%. Use the calculator below for your exact figure.

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If you would rather hand the whole process to a specialist, JLog is a licensed customs clearing agent in Cape Town and can lodge your SARS entry, pay the duty and VAT, and release your goods.

— or —

Know your HS code? Get an instant estimate below

Enter your tariff code and FOB value (goods cost only) for an instant duty, VAT, and total landed-cost estimate — with a downloadable PDF.

HS Code or Product Name

FOB Value FOB = goods cost only, excluding freight and insurance. SARS calculates duty and the ATV on the FOB value. The 10% uplift applies to non-SACU imports when computing the Added Tax Value.

Currency

Quantity

Include VAT (15%)

SACU origin (no 10% uplift)

FOB Value —

Customs Duty (0% × FOB) —

10% Uplift on FOB Value —

Added Tax Value (ATV) —

VAT (15% × ATV) —

Total Landed Cost

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Based on SARS ATV formula. Enter the FOB value (goods cost only, excluding freight and insurance).
VAT 15% per SARS (effective 1 April 2018). SACU imports (Botswana, Lesotho, Namibia, Eswatini) exempt from 10% uplift.
Estimate only — final duties determined by SARS at time of clearance.

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TL;DR: South Africa import duty = HS code rate × FOB customs value. Import VAT = 15% × the Added Tax Value (FOB customs value + 10% + duty payable). Total landed cost typically runs 20%–60% above purchase price. JLog handles customs clearance from R1,800 — WhatsApp +27 72 312 3034.

How South African import duty is calculated

South Africa’s import duty system has three components. Understanding all three before your goods arrive avoids surprises.

For a step-by-step walkthrough with a worked example, see how import duties are calculated.

1. Customs duty — the tariff rate
Every imported product is classified under an 8-digit HS (Harmonised System) tariff code. That code maps to a duty rate in SARS’s Schedule 1. The duty rate is applied to the customs value of the goods — which SARS defines as the FOB (Free On Board) value at the point of export. Freight and insurance are excluded from the duty calculation.

Duty = FOB customs value × duty rate (from HS code)

2. Import VAT — 15% on the Added Tax Value
Import VAT is not charged on the goods value alone — it is charged on the Added Tax Value (ATV), which is built up from the FOB customs value:

ATV = (FOB customs value × 1.10) + duty payable
FOB customs value = the transaction value of the goods on an FOB basis — freight and insurance are NOT added to the duty or VAT base
Import VAT = ATV × 15%

The 10% uplift does not apply to goods originating from SACU countries (Botswana, Lesotho, Namibia, Eswatini).

3. Anti-dumping duties (where applicable)
Certain goods from specific origins — primarily Chinese textiles, clothing, steel, footwear, and poultry — attract additional anti-dumping duties imposed by ITAC. These are charged on top of the standard duty rate and can add 20%–60% to your landed cost. Check before you order.

New to the terminology? Our South Africa import charges glossary defines ATV, anti-dumping, rebate items and more.

Worked example — importing a R10,000 FOB garment from China:

Customs duty at 45%: R10,000 × 45% = R4,500 (duty is on the FOB value)
ATV: (R10,000 × 1.10) + R4,500 = R11,000 + R4,500 = R15,500
Import VAT at 15%: R15,500 × 15% = R2,325
Total duty + VAT: R4,500 + R2,325 = R6,825
Freight + insurance (estimated): R1,500 (part of landed cost, not part of the duty or VAT base)
Landed cost: R10,000 + R1,500 + R6,825 = R18,325 — about 83% above FOB

This is why the duty rate on clothing matters so much. Use the calculator above for your specific product and value.

If you are a foreign brand rather than a one-off importer, JLog can act as your importer of record and sell into South Africa on your behalf — clearing, warehousing and fulfilling every order under a single contract.

Common import duty rates in South Africa — 2026

This table covers the most frequently imported product categories. The rate shown is the standard MFN (Most Favoured Nation) rate. Preferential rates apply with a valid certificate of origin under SADC, AGOA, EU EPA, or UK SACUM.

Product category	HS chapters	Typical duty rate
Electronics — phones, laptops, tablets	84–85	0%–9%
Industrial machinery and equipment	84	0%
Clothing — knitted	61	45%
Clothing — woven	62	45%
Footwear	64	30%–45%
Furniture	94	20%–30%
Cosmetics and personal care	33	10%–20%
Toys and games	95	15%–30%
Food and beverages	2–24	0%–40% (variable)
Vehicles	87	25%
Fine art and sculpture	97	0%
Ceramics and glassware	69–70	15%–30%
Pharmaceutical products	30	0%
Books and printed matter	49	0%
Jewellery and watches	71	15%–30%

These are indicative MFN rates only. The exact rate depends on the 8-digit HS subheading, country of origin, and any applicable anti-dumping duties. Use the calculator above or email info@jlog.co.za with your product description for a precise classification.

How to pay less duty — trade agreements and preferential rates

South Africa is a member of several trade agreements that reduce or eliminate import duty on qualifying goods. To claim a preferential rate, you need a valid certificate of origin from your supplier.

SADC (Southern African Development Community) — 0% or reduced duty on most goods from Botswana, Lesotho, Namibia, Eswatini, Mozambique, Tanzania, Zambia, Zimbabwe, Malawi, Madagascar, and others. Most common agreement for regional trade.

EU-SADC EPA (Economic Partnership Agreement) — Reduced or 0% duty on qualifying goods imported from EU member states into South Africa. Covers most manufactured goods. Requires EUR.1 certificate or origin declaration.

UK-SACUM Agreement — Post-Brexit equivalent of the EU EPA for goods from the United Kingdom. 0% duty on most manufactured goods from the UK with a valid origin certificate.

AGOA (African Growth and Opportunity Act) — 0% duty into the USA for qualifying South African goods. Does not reduce SA import duty but relevant for exporters.

AfCFTA (African Continental Free Trade Area) — Progressively reducing tariffs across 54 African member states. Still being implemented — contact JLog for current applicable rates for your specific origin country and product.

If your supplier is in a preferential-origin country, always request the correct certificate of origin before shipment. A preferential rate cannot be claimed retrospectively once the SAD500 is lodged.

Everything that adds to your landed cost

Import duty and VAT are the SARS charges. But your total landed cost includes several other components:

Cost component	Who charges it	Typical amount
FOB goods value	Your supplier	Your purchase price
International freight	Carrier (FedEx, DHL, shipping line)	R800–R15,000+
Insurance	Carrier or broker	0.5%–1.5% of goods value
Customs duty	SARS	0%–45% of FOB value
Import VAT	SARS	15% of ATV
Clearing agent fee	JLog	From R1,800
Port/airport handling	Port authority or airline	R500–R2,500
Local delivery	JLog or courier	R350–R2,500

For a typical commercial import, total landed cost runs 20%–60% above the FOB purchase price once all charges are included. High-duty categories (clothing, vehicles) can run 80%–120% above FOB.

Importing in volume? You will often need somewhere to hold stock on arrival — JLog offers ordinary commercial pallet storage in Cape Town while you clear and distribute.

What people import most and what they pay

Clothing from China — 45% duty + 15% VAT. Most expensive duty category. Anti-dumping duties on certain Chinese-origin garments add a further 20%–60%. Total landed cost often exceeds 100% of FOB value.

Electronics (phones, laptops) — 0%–9% duty + 15% VAT. Relatively low duty burden. A R4,000 laptop imported from the USA: expect R600–R900 duty and R750+ VAT — roughly R1,350–R1,650 total SARS charges.

See our full guide to import duty on phones and electronics.

Furniture — 20%–30% duty + 15% VAT. Designer furniture from Europe may qualify for 0% duty under the EU EPA with a valid EUR.1 certificate.

Fine art — 0% duty + 15% VAT on the declared value. ATA Carnets available for temporary exhibition imports — no duty or VAT charged if the work is re-exported. JLog specialises in art clearances.

Vehicles — 25% duty + 15% VAT. A R500,000 FOB vehicle: R125,000 duty + R93,750 VAT = R218,750 SARS charges before freight and clearing fees.

More detail in our guide to import duty on cars in South Africa.

Cosmetics and personal care — 10%–20% duty + 15% VAT. NRCS compliance may be required for certain categories. Check before importing.

Shein, Temu, and online shopping — Imports valued below R500 (de minimis threshold) clear without duty. Above R500, full clearance applies. SARS has significantly increased enforcement on low-value e-commerce imports since 2024.

Let JLog handle the customs clearance

Calculating the duty is one thing. Getting the goods through SARS without delays, queries, or penalties is another. JLog is a licensed SARS clearing agent based in Woodstock, Cape Town — 10 minutes from Cape Town port.

We classify your goods under the correct HS code, check permit requirements before the shipment arrives, lodge the SAD500 declaration electronically via SARS ICMS, pay the duties and VAT on your behalf, and coordinate release and delivery.

Clearance fees from R1,800 for courier imports, from R3,500 for air and sea freight. All-in quotes — clearance fee plus SARS disbursements. No surprise invoices.

WhatsApp: +27 72 312 3034
Email: info@jlog.co.za
Phone: 021 300 6099

Related tools and services

HS code search → — Find the correct tariff code for your product
Customs clearance South Africa → — Full step-by-step clearance guide
Import from China → — Complete guide to importing from China
Customs clearance with JLog
VAT on imports → — How the 15% import VAT and the ATV base are calculated
Customs clearance for art → — ATA Carnets, SAHRA permits, Chapter 97

iPhone Import Regulations & South Africa Customs Duties

Importing iPhones into South Africa involves specific customs duties and regulatory requirements that vary by device value and origin. Understanding iPhone import regulations ensures smooth clearance and helps you avoid unexpected costs. At JLog in Cape Town, we specialise in navigating complex customs duties for electronics and high-value goods. Our team handles documentation, compliance, and expedited clearance so your devices arrive on time. Contact us today for a customs clearance quote tailored to your iPhone shipment.

Last updated: March 2026
Author: Gerrit Dyman, Managing Director, JLog