HS code 1001.99 covers Wheat (other than durum & seed) — for example milling wheat. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Wheat carries a VARIABLE formula duty linked to a dollar-based reference price — verify the current rate in Schedule 1.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (0%) | R0 |
| Import VAT (15% on ATV) | R16,500 |
| Estimated landed cost | 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 1001.99 sits in the tariff
Classification is decided at heading level first. Heading 1001 is “Wheat and meslin”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 1001.11 Cereals; wheat and meslin, durum wheat, seed
- 1001.19 Cereals; wheat and meslin, durum wheat, other than seed
- 1001.91 Cereals; wheat and meslin, other than durum wheat, seed
- 1001.99 Cereals; wheat and meslin, other than durum wheat, other than seed — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 10 →
Watch HS 1001.99 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 10 — Cereals
Frequently asked questions
What is the import duty on wheat (other than durum & seed) in South Africa?
HS code 1001.99 (Wheat (other than durum & seed)) attracts an indicative general customs duty of 0% 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 milling wheat?
The Harmonised System heading for wheat (other than durum & seed) is 1001.99. 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.