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.

HS 2309.10 — Import Duty 20% | Dry dog food (kibble)

General customs duty 20%

Import VAT 15%

HS heading 2309.10

Statistical unit kg

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.

Calculate full landed cost Check anti-dumping & permits Find a clearing agent

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 2026-06-01. 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.