HS code 0406.90 covers Cheese (other) — for example cheddar, mozzarella, gouda. South Africa applies an indicative general customs duty of 500c/kg with a maximum of 95%, on top of which 15% import VAT is charged.
Cheese may be subject to a tariff-rate quota and rebate provisions — verify before importing.
Worked example: landed cost on R100,000 of goods
This line is charged by quantity (500c/kg with a maximum of 95%). The specific-duty leg needs the consignment’s quantity in kg, so a R100,000-only example would understate the duty whenever that leg applies. Use the Duty & VAT Calculator with quantity for a full figure.
| Customs value (CIF) | R100,000 |
| Ad-valorem leg only (0%) | R0 |
| Import VAT (15% on ATV, ad-valorem duty only) | R16,500 |
| Floor (quantity unknown) | R116,500 |
VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.
Where HS 0406.90 sits in the tariff
Classification is decided at heading level first. Heading 0406 is “Cheese and curd”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 0406.10 Dairy produce; fresh cheese (including whey cheese), not fermented, and curd
- 0406.20 Dairy produce; cheese of all kinds, grated or powdered
- 0406.30 Dairy produce; cheese, processed (not grated or powdered)
- 0406.40 Dairy produce; cheese, blue-veined and other cheese containing veins produced by Penicillium roqueforti (not grated, powdered or processed)
- 0406.90 Dairy produce; cheese (not grated, powdered or processed), n.e.c. in heading no. 0406 — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 04 →
Watch HS 0406.90 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.
More codes in Chapter 04 — Dairy, eggs, honey & edible animal products
Frequently asked questions
What is the import duty on cheese (other) in South Africa?
HS code 0406.90 (Cheese (other)) attracts an indicative general customs duty of 500c/kg with a maximum of 95% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.
What is the HS code for cheddar?
The Harmonised System heading for cheese (other) is 0406.90. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.