South African Trade FAQ

An HS (Harmonized System) code is a 6-digit international product classification number used by customs authorities in over 200 countries to identify goods. It was developed by the World Customs Organization (WCO) to standardise trade documentation.

South Africa extends the 6-digit HS code to 8 digits in the SARS Schedule No. 1 (Ordinary Customs Tariff) for more specific national classifications. The code determines the applicable import duty rate, VAT treatment, and any permit or licensing requirements.

Example: 8471.30 = Portable automatic data-processing machines (laptops/notebooks)

There are several ways to find the right HS code:

1. Search this site — use our HS Code Lookup tool to search by product name or keyword
2. SARS website — the full Schedule No. 1 is available at sars.gov.za under Customs
3. Customs broker — for complex or high-value goods, a licensed broker will provide a binding tariff determination
4. WCO database — for international reference classifications

The first 6 digits are the international HS code — identical across all WCO member countries. South Africa adds 2 more digits in Schedule No. 1 to create country-specific tariff lines with more precise duty rates.

For example: 8471.30.00 — the 8471.30 is the international standard; the final .00 is SA-specific. When completing the SAD500 bill of entry, always use the full 8-digit code.

Yes — the HS code depends on the product's form, material, function and intended use, not just its appearance. A steel rod and a steel screw are classified under completely different chapters. Similarly, raw ingredients and finished food products have different codes.

Processing and manufacturing can change classification. Importing components separately and assembling locally can sometimes reduce duty compared to importing the finished product — but SARS's "substantial transformation" rules apply.

SARS calculates duty on the CIF value — the customs value of goods at the South African port of entry:

Port handling charges, container depot fees, and clearing agent fees are billed separately by the port operator and your customs broker.

Duty rates in South Africa vary widely by product category:

Look up the exact rate for your product using our HS Code Lookup tool.

Anti-dumping duty is an additional duty imposed when foreign goods are imported at prices lower than their normal value in the country of origin, and this causes or threatens injury to the local industry.

In South Africa, anti-dumping duties are determined by ITAC (International Trade Administration Commission) and are product and country-of-origin specific. Common SA anti-dumping duties apply to:

• Chicken (poultry) from Brazil, EU, and UK
• Steel and steel products from various origins
• Certain ceramic products
• Some chemical compounds

Yes. SARS Schedule No. 4 provides for duty rebates in specific circumstances:

• Rebate Item 460: Goods used in manufacturing for export (industrial use)
• Rebate Item 470: Raw materials imported for further processing
• Rebate Item 412: Goods damaged or destroyed before removal from customs control
• EMIA rebates: For approved export programmes under the dtic

Claiming rebates requires prior approval from SARS Customs and strict compliance with conditions. Consult a customs specialist.

Most imported goods attract 15% VAT. However, certain categories are zero-rated (0% VAT), mirroring domestic VAT treatment for basic foodstuffs:

• Fresh bread and bread flour
• Fresh fruit and vegetables
• Dried legumes (beans, lentils, split peas)
• Milk, eggs, and fresh cow's milk
• Cooking oil (soya and canola)
• Rice, maize meal, and brown bread flour
• Some agricultural inputs

VAT-registered SA businesses can claim back the 15% import VAT as an input tax credit on their next VAT return (VAT201).

Yes — if your SA business is registered for VAT, the 15% import VAT paid to SARS Customs is fully reclaimable as an input tax deduction on your VAT201 return, provided the goods are used for making taxable supplies.

What you need:

• The SAD500 customs entry (bill of entry) stamped by SARS
• The customs receipt confirming VAT payment
• The goods must be used in your taxable business activities

For commercial imports, you must use a licensed customs agent (clearing agent) registered with SARS to lodge the SAD500 bill of entry electronically through the SARS Customs Automated Processing system (eCAS).

Individual travellers can clear personal goods informally at ports of entry. Small parcel imports through the postal system or courier companies are often cleared by the carrier on your behalf (they charge a clearance fee).

To find a licensed customs broker, check the South African Association of Freight Forwarders (SAAFF) directory.

Standard import documentation package:

1. Commercial invoice — seller's invoice showing FOB or CIF value, HS codes, country of origin
2. Bill of lading (sea) or Airway bill (air) — issued by the shipping line or airline
3. Packing list — itemised list of contents, weights, dimensions
4. SAD500 — bill of entry completed by your clearing agent
5. Certificate of origin — required for preferential duty rates (SADC, EPA, etc.)
6. Import permit — required for controlled goods (firearms, certain chemicals, medicines, meat products)
7. ITAC permit — for goods subject to import control regulations

Clearance time depends on the port of entry and whether SARS selects your shipment for examination:

• Green channel (no examination): 1–2 working days after payment
• Yellow channel (documentary check): 2–4 working days
• Red channel (physical inspection): 3–10 working days

Additional delays can occur due to: incomplete documentation, permit requirements, SARS queries, port congestion (particularly at Durban), or Transnet disruptions.

South Africa does not have a formal legislated de minimis (duty-free) threshold for commercial imports. All commercial goods are in principle subject to duty and VAT.

In practice:

• Postal imports below R500 CIF value may be cleared informally at SARS discretion
• Courier companies (DHL, FedEx, etc.) often have their own informal thresholds but are legally required to collect duty
• Personal imports brought through the traveller's allowance: R5,000 duty-free per adult traveller

Under the SADC Free Trade Area (SADC FTA) protocol, most goods originating from SADC member states enter South Africa at reduced or zero duty rates. SADC members include Zimbabwe, Zambia, Mozambique, Botswana, Namibia, Tanzania, Malawi, DRC, Angola, Madagascar, Mauritius, Seychelles, Lesotho, Eswatini, and Comoros.

To qualify for preferential rates, the goods must:

• Originate in the SADC country (meet the rules of origin)
• Be accompanied by a valid SADC Certificate of Origin (Form CO)

Yes — the EU-SADC Economic Partnership Agreement (EPA) has been in force since October 2016. It replaced the earlier TDCA (Trade, Development and Cooperation Agreement). Under the EPA:

• ~86% of EU exports to SA enter duty-free or at reduced rates
• ~100% of SA exports to the EU are duty-free
• Includes agricultural products, wine, vehicles and manufactured goods
• Requires EUR.1 Movement Certificate or invoice declaration as proof of origin

The African Continental Free Trade Area (AfCFTA) is a continental free trade agreement signed by 54 African Union member states. Trading under AfCFTA terms began in January 2021.

For South Africa, AfCFTA is expected to gradually reduce tariffs on goods traded within Africa over a 5–15 year schedule. However, implementation is still in progress and most preferential rates under AfCFTA are not yet fully operative — many traders continue using existing SADC preferences where applicable.

Monitor the AfCFTA Secretariat and ITAC for updates on operative schedules.