HS code 1704.90 covers Sugar confectionery (sweets, not chocolate) — for example sweets, gums & jellies, toffees. South Africa applies an indicative general customs duty of 37%, 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 (37%) | R37,000 |
| Import VAT (15% on ATV) | R22,050 |
| Estimated landed cost | R159,050 |
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 1704.90 sits in the tariff
Classification is decided at heading level first. Heading 1704 is “Sugar confectionery (including white chocolate), not containing cocoa”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 1704.10 Sugar confectionery; chewing gum, whether or not sugar-coated, not containing cocoa
- 1704.90 Sugar confectionery; (excluding chewing gum, including white chocolate), not containing cocoa — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 17 →
Watch HS 1704.90 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
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 sugar confectionery (sweets, not chocolate) in South Africa?
HS code 1704.90 (Sugar confectionery (sweets, not chocolate)) attracts an indicative general customs duty of 37% 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 sweets?
The Harmonised System heading for sugar confectionery (sweets, not chocolate) is 1704.90. 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.