HS 0803.90 — Import Duty 5%

General customs duty 5%

Import VAT 15%

HS heading 0803.90

Statistical unit kg

HS code 0803.90 covers Bananas (fresh) — for example fresh bananas. South Africa applies an indicative general customs duty of 5%, on top of which 15% import VAT is charged.

Worked example: landed cost on R100,000 of goods

Customs value (CIF)	R100,000
Customs duty (5%)	R5,000
Import VAT (15% on ATV)	R17,250
Estimated landed cost	R122,250

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 0803.90 sits in the tariff

Classification is decided at heading level first. Heading 0803 is “Bananas, including plantains; fresh or dried”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

0803.10 Fruit, edible; plantains, fresh or dried
0803.90 Fruit, edible; bananas, other than plantains, fresh or dried — this page

Harmonised System HS 2022 nomenclature. See the whole of Chapter 08 →

Calculate full landed cost Check anti-dumping & permits Find a clearing agent

Watch HS 0803.90 for changes

Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.

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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.

0801.32 Cashew nuts (shelled) 0% duty + 15% VAT 0802.12 Almonds (shelled) 0% duty + 15% VAT

Frequently asked questions

What is the import duty on bananas (fresh) in South Africa?

HS code 0803.90 (Bananas (fresh)) attracts an indicative general customs duty of 5% 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 fresh bananas?

The Harmonised System heading for bananas (fresh) is 0803.90. 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.