HS code 1905.31 covers Sweet biscuits — for example sweet biscuits, cookies. South Africa applies an indicative general customs duty of 21%, 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 (21%) | R21,000 |
| Import VAT (15% on ATV) | R19,650 |
| Estimated landed cost | R140,650 |
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 1905.31 sits in the tariff
Classification is decided at heading level first. Heading 1905 is “Bread, pastry, cakes, biscuits, other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice paper and similar products”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 1905.10 Food preparations; crispbread, whether or not containing cocoa
- 1905.20 Food preparations; gingerbread and the like, whether or not containing cocoa
- 1905.31 Food preparations; sweet biscuits, whether or not containing cocoa — this page
- 1905.32 Food preparations; waffles and wafers, whether or not containing cocoa
- 1905.40 Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa
- 1905.90 Food preparations; bakers' wares n.e.c. in heading no. 1605, whether or not containing cocoa; communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice papers and similar products 20% duty
Harmonised System HS 2022 nomenclature. See the whole of Chapter 19 →
Watch HS 1905.31 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 19 — Cereal, flour, starch & milk preparations; pastry
Frequently asked questions
What is the import duty on sweet biscuits in South Africa?
HS code 1905.31 (Sweet biscuits) attracts an indicative general customs duty of 21% 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 sweet biscuits?
The Harmonised System heading for sweet biscuits is 1905.31. 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.