South Africa import duty and de minimis
Duty by category plus the charge stack that applies on top: 15% VAT on the ATV. Use it to sanity-check a clearing agent's quote.
Indicative, not a quote. Duty and FX values are estimates and must be verified against live customs and FX data before you commit funds.
| Category | Duty | Effective | HS hint | Calculator |
|---|---|---|---|---|
| Auto Parts | 20% | ~40% | HS 8708 | Calculate → |
| Bags | 20% | ~40% | HS 4202 | Calculate → |
| Beauty & Cosmetics | 20% | ~40% | HS 3303 / 3304 | Calculate → |
| Clothing | 45% | ~68% | HS 61 / 62 | Calculate → |
| Electronics | 0% | ~17% | HS 8517 / 8518 / 9102 | Calculate → |
| Hair Products | 20% | ~40% | HS 6703 / 6704 | Calculate → |
| Kitchenware | 20% | ~40% | HS 7323 / 3924 | Calculate → |
| Phone Accessories | 0% | ~17% | HS 8517 / 8504 | Calculate → |
| Shoes | 30% | ~51% | HS 64 | Calculate → |
| Toys | 20% | ~40% | HS 9503 | Calculate → |
Duty bands and VAT verified vs South African Revenue Service (SARS) + PwC on 21 June 2026; the exact per-HS line varies — confirm with South African Revenue Service (SARS) before you pay. source ↗
OE components ~20% (light vehicles 25%). Verify exact HS via SARS. Sourced 2026-06-07.
De minimis, in plain terms
No de minimis since 2024-11-01: every parcel pays full duty plus 15% VAT on the ATV (customs value plus 10% plus duty).
How is import duty calculated in South Africa?
SARS assess duty on the FOB value against the tariff schedule, then VAT at 15% on the Added Tax Value — customs value + 10% + duty. The 10% ATV uplift is the detail importers miss: it means your VAT base is always higher than what you paid for the goods and freight. Since November 2024 there is no de-minimis, so every parcel, however small, pays the full duty-plus-VAT picture.
How much duty will you pay on Clothing?
For a typical Clothing order (800 units, ¥27,200 of goods), the duty sits in the 45% band (~R30,196) and VAT (15%) ~R15,601, for a landed cost of ~R124,015. Switch category in the table above for its band. Indicative figures, sampled 2026-06-07; not a quote.
What is the de-minimis and can you use it?
No de minimis since 2024-11-01: every parcel pays full duty plus 15% VAT on the ATV (customs value plus 10% plus duty).
How do importers overpay (and how to avoid it)?
Paying the FX and supplier without a clean document trail, then struggling with SARB exchange-control compliance.
Are these the official rates?
The duty and VAT structure here is correct, but the exact per-HS rate is indicative and customs valuation can differ from your purchase price. Verify the exact line with South African Revenue Service (SARS) and a clearing agent before paying. Indicative figures, sampled 2026-06-07; not a quote.
Frequently asked questions
What is the import duty in South Africa?
Duty depends on the product's HS code. On top of duty you pay 15% VAT on the ATV. The figures here are indicative; confirm with South African Revenue Service (SARS).
What is the de minimis in South Africa?
No de minimis since 2024-11-01: every parcel pays full duty plus 15% VAT on the ATV (customs value plus 10% plus duty).
How is VAT applied?
VAT of 15% is applied on the ATV (customs value plus 10% plus duty).
Are these official duty rates?
The tariff bands are correct but we could not certify every exact HS line against the official South African Revenue Service (SARS) schedule. Treat per-category rates as indicative and verify before committing funds. Sourced 2026-06-07.
Last updated: 2026-06-07.
Sipho covers importing from China into South Africa: the SARS tariff schedule where duty swings from 0% on many electronics to 45% on clothing, the ATV base that VAT is actually charged on, and how the rand's volatility against the yuan moves a landed cost. Johannesburg-based, writing for the serious SA importer.