South Africa's customs tariff schedule determines the duty rate for every product imported into the country. Understanding how to read and navigate it can save you money and prevent compliance issues.
What is the Customs Tariff Schedule?
The customs tariff schedule (Schedule 1 of the Customs and Excise Act No. 91 of 1964) lists every product category alongside its applicable duty rate. It's based on the international Harmonised System (HS) and uses 8-digit tariff codes.
How Tariff Codes Work
An HS code is structured as follows:
8471.30.20
- 84 — Chapter (Nuclear reactors, boilers, machinery)
- 8471 — Heading (Automatic data processing machines — computers)
- 8471.30 — Subheading (Portable computers under 10 kg)
- 8471.30.20 — SA tariff line (specific classification)
Each level adds specificity. The more specific your classification, the more accurate your duty rate.
Reading a Tariff Entry
A typical tariff schedule entry shows:
| Code | Description | Statistical Unit | Rate of Duty (General) | Rate of Duty (EU) | Rate of Duty (SADC) |
|---|---|---|---|---|---|
| 8471.30.20 | Portable computers | u | Free | Free | Free |
| 6204.62.30 | Women's cotton trousers | kg/u | 45% | 45% | Free |
Key columns:
- General rate — Applies by default
- EU rate — Preferential rate for EU origin (requires certificate of origin)
- SADC rate — Preferential rate for SADC origin
Common Tariff Chapters
| Chapter | Products | Typical Duty |
|---|---|---|
| 01-05 | Live animals, animal products | 0-40% |
| 06-14 | Vegetable products | 0-25% |
| 27 | Mineral fuels, oils | 0-15% |
| 39 | Plastics | 0-15% |
| 61-62 | Clothing | 40-45% |
| 64 | Footwear | 30-40% |
| 72-73 | Iron and steel | 0-15% |
| 84 | Machinery | 0-10% |
| 85 | Electrical equipment | 0-25% |
| 87 | Vehicles | 0-25% |
| 94 | Furniture | 20-30% |
Rebate and Exemption Schedules
Beyond Schedule 1, additional schedules provide tariff relief:
- Schedule 3 — Rebates for specific industries (e.g., manufacturers using imported inputs)
- Schedule 4 — Rebates for specific purposes (e.g., temporary imports, goods for exhibition)
- Schedule 5 — Bonded warehouse provisions
- Schedule 6 — Refunds and drawbacks
Why Correct Classification Matters
- Overpaying — Wrong code could mean paying 45% instead of 0%
- Underpaying — SARS penalties for incorrect tariff classification
- Permits — Some codes trigger import permit requirements
- Inspections — Certain codes face higher CBCU inspection rates
V & S Freight's clearing team ensures correct tariff classification on every import. Get expert help →