HS code 1701.99 covers Refined cane or beet sugar — for example refined white sugar. South Africa applies an indicative general customs duty of 0%, 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
| 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.
Data current as of 2026-06-01. 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.