HS Code 1509

Virgin & extra-virgin olive oil

Import duty, VAT & classification for South African importers

General customs duty 0%
Import VAT 15%
HS heading 1509
Statistical unit l

HS code 1509 covers Virgin & extra-virgin olive oil — for example extra-virgin olive oil, bottled virgin olive oil. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.

HS 2022 replaced the old 1509.10: extra-virgin olive oil is now 1509.20, virgin 1509.30, other virgin grades 1509.40 and non-virgin 1509.90.

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 costR116,500

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 1509 sits in the tariff

Classification is decided at heading level first. Heading 1509 is “Olive oil and its fractions; whether or not refined, but not chemically modified”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 1509.20 Vegetable oils; olive oil and its fractions, extra virgin olive oil, whether or not refined, but not chemically modified
  • 1509.30 Vegetable oils; olive oil and its fractions, virgin olive oil, whether or not refined, but not chemically modified
  • 1509.40 Vegetable oils; olive oil and its fractions, virgin olive oils n.e.c. in heading 1509, whether or not refined, but not chemically modified
  • 1509.90 Vegetable oils; olive oil and its fractions, other than virgin, whether or not refined, but not chemically modified

Harmonised System HS 2022 nomenclature. See the whole of Chapter 15 →

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

Watch HS 1509 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.

Frequently asked questions

What is the import duty on virgin & extra-virgin olive oil in South Africa?

HS code 1509 (Virgin & extra-virgin olive oil) 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 extra-virgin olive oil?

The Harmonised System heading for virgin & extra-virgin olive oil is 1509. 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.