HS code 3004.90 covers Medicaments put up for retail sale — for example packaged medicines, tablets & capsules. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Free of ordinary duty, but SAHPRA registration/authorisation is required to import medicines.
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 3004.90 sits in the tariff
Classification is decided at heading level first. Heading 3004 is “Medicaments; (not goods of heading no. 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic use, put up in measured doses (incl. those in the form of transdermal admin. systems) or packed for retail sale”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 3004.10 Medicaments; containing penicillins, streptomycins or their derivatives, for therapeutic or prophylactic uses, packaged for retail sale
- 3004.20 Medicaments; containing antibiotics (other than penicillins, streptomycins or their derivatives), for therapeutic or prophylactic uses, packaged for retail sale
- 3004.31 Medicaments; containing insulin, for therapeutic or prophylactic uses, packaged for retail sale
- 3004.32 Medicaments; containing corticosteroid hormones, their derivatives or structural analogues (but not containing antibiotics), for therapeutic or prophylactic uses, packaged for retail sale
- 3004.39 Medicaments; containing hormones (but not insulin), adrenal cortex hormones or antibiotics, for therapeutic or prophylactic uses, packaged for retail sale
- 3004.41 Medicaments; containing alkaloids or their derivatives, containing ephedrine or its salts, for therapeutic or prophylactic uses, packaged for retail sale
- 3004.42 Medicaments; containing alkaloids or their derivatives, containing pseudoephedrine (INN) or its salts, for therapeutic or prophylactic uses, packaged for retail sale
- 3004.43 Medicaments; containing alkaloids or their derivatives, containing norephedrine or its salts, for therapeutic or prophylactic uses, packaged for retail sale
- 3004.49 Medicaments; containing alkaloids or their derivatives; other than ephedrine, pseudoephedrine (INN) or norephedrine or their salts; for therapeutic or prophylactic uses, packaged for retail sale
- 3004.50 Medicaments; containing vitamins or their derivatives, for therapeutic or prophylactic use, packaged for retail sale
- 3004.60 Medicaments; containing antimalarial active principles described in Subheading Note 2 to this Chapter, for therapeutic or prophylactic uses, packaged for retail sale
- 3004.90 Medicaments; consisting of mixed or unmixed products n.e.c. in heading no. 3004, for therapeutic or prophylactic uses, packaged for retail sale — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 30 →
Watch HS 3004.90 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 30 — Pharmaceutical products
Frequently asked questions
What is the import duty on medicaments put up for retail sale in South Africa?
HS code 3004.90 (Medicaments put up for retail sale) 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 packaged medicines?
The Harmonised System heading for medicaments put up for retail sale is 3004.90. 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.