HS code 1701.99 covers Refined cane or beet sugar — for example refined white sugar. South Africa applies an indicative general customs duty of 483,72c/kg, on top of which 15% import VAT is charged.
Sugar carries a VARIABLE formula duty linked to a dollar-based reference price — verify the current rate in Schedule 1 before importing.
Import permit / authority required. This tariff line is under import control (ITAC (variable formula duty)) — a permit or letter of authority is required for new goods. Secure it before your supplier ships.
Worked example: landed cost on R100,000 of goods
This line is charged by quantity (483,72c/kg). 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 1701.99 sits in the tariff
Classification is decided at heading level first. Heading 1701 is “Cane or beet sugar and chemically pure sucrose, in solid form”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 1701.12 Sugars; beet sugar, raw, in solid form, not containing added flavouring or colouring matter
- 1701.13 Sugars; cane sugar, raw, in solid form, as specified in Subheading Note 2 to this chapter, not containing added flavouring or colouring matter
- 1701.14 Sugars; cane sugar, raw, in solid form, other than as specified in Subheading Note 2 to this chapter, not containing added flavouring or colouring matter
- 1701.91 Sugars; sucrose, chemically pure, in solid form, containing added flavouring or colouring matter
- 1701.99 Sugars; sucrose, chemically pure, in solid form, not containing added flavouring or colouring matter — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 17 →
Watch HS 1701.99 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 17 — Sugars & sugar confectionery
Frequently asked questions
What is the import duty on refined cane or beet sugar in South Africa?
HS code 1701.99 (Refined cane or beet sugar) attracts an indicative general customs duty of 483,72c/kg 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 refined white sugar?
The Harmonised System heading for refined cane or beet sugar is 1701.99. 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.