HS code 2208.30 covers Whiskies — for example imported whisky, scotch. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Spirits attract heavy specific EXCISE duty per litre of absolute alcohol 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 (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.
Where HS 2208.30 sits in the tariff
Classification is decided at heading level first. Heading 2208 is “Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 2208.20 Spirits obtained by distilling grape wine or grape marc
- 2208.30 Whiskies — this page
- 2208.40 Rum and other spirits obtained by distilling fermented sugar-cane products
- 2208.50 Gin and geneva
- 2208.60 Vodka
- 2208.70 Liqueurs and cordials
- 2208.90 Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 2208
Harmonised System HS 2022 nomenclature. See the whole of Chapter 22 →
Watch HS 2208.30 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 whiskies in South Africa?
HS code 2208.30 (Whiskies) attracts an indicative general customs duty of 0% 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 imported whisky?
The Harmonised System heading for whiskies is 2208.30. 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.