HS code 2204.21 covers Wine in bottles (≤2 litres) — for example bottled still & sparkling wine. South Africa applies an indicative general customs duty of 25%, on top of which 15% import VAT is charged.
Wine attracts a specific EXCISE duty per litre on top of any customs duty — verify the current excise rate.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (25%) | R25,000 |
| Import VAT (15% on ATV) | R20,250 |
| Estimated landed cost | R145,250 |
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 2204.21 sits in the tariff
Classification is decided at heading level first. Heading 2204 is “Wine of fresh grapes, including fortified wines; grape must other than that of heading no. 2009”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 2204.10 Wine; sparkling
- 2204.21 Wine; still, in containers holding 2 litres or less — this page
- 2204.22 Wine; still, in containers holding more than 2 litres but not more than 10 litres
- 2204.29 Wine; still, in containers holding more than 10 litres
- 2204.30 Grape must; n.e.c. in heading no. 2009, n.e.c. in item no. 2204.2
Harmonised System HS 2022 nomenclature. See the whole of Chapter 22 →
Watch HS 2204.21 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 22 — Beverages, spirits & vinegar
Frequently asked questions
What is the import duty on wine in bottles (≤2 litres) in South Africa?
HS code 2204.21 (Wine in bottles (≤2 litres)) attracts an indicative general customs duty of 25% 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 bottled still & sparkling wine?
The Harmonised System heading for wine in bottles (≤2 litres) is 2204.21. 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.