HS code 2309.10 covers Dog & cat food (retail packs) — for example dry dog food (kibble), canned cat food, pet treats. South Africa applies an indicative general customs duty of 20%, on top of which 15% import VAT is charged.
Animal feed imports need Act 36 of 1947 (DALRRD) product registration — confirm before shipping.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (20%) | R20,000 |
| Import VAT (15% on ATV) | R19,500 |
| Estimated landed cost | R139,500 |
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 2309.10 sits in the tariff
Classification is decided at heading level first. Heading 2309 is “Preparations of a kind used in animal feeding”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 2309.10 Dog or cat food; put up for retail sale, used in animal feeding — this page
- 2309.90 Dog or cat food; (not put up for retail sale), used in animal feeding
Harmonised System HS 2022 nomenclature. See the whole of Chapter 23 →
Watch HS 2309.10 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.
Frequently asked questions
What is the import duty on dog & cat food (retail packs) in South Africa?
HS code 2309.10 (Dog & cat food (retail packs)) attracts an indicative general customs duty of 20% 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 dry dog food (kibble)?
The Harmonised System heading for dog & cat food (retail packs) is 2309.10. 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.