HS code 3306.10 covers Dentifrices (toothpaste) — for example toothpaste tubes. South Africa applies an indicative general customs duty of 10%, on top of which 15% import VAT is charged.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (10%) | R10,000 |
| Import VAT (15% on ATV) | R18,000 |
| Estimated landed cost | R128,000 |
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 3306.10 sits in the tariff
Classification is decided at heading level first. Heading 3306 is “Oral or dental hygiene preparations; including fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 3306.10 Oral or dental hygiene preparations; dentifrices — this page
- 3306.20 Oral or dental hygiene preparations; yarn used to clean between the teeth (dental floss)
- 3306.90 Oral or dental hygiene preparations; other than dentifrices
Harmonised System HS 2022 nomenclature. See the whole of Chapter 33 →
Watch HS 3306.10 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.
More codes in Chapter 33 — Essential oils, perfumery, cosmetics & toiletries
Frequently asked questions
What is the import duty on dentifrices (toothpaste) in South Africa?
HS code 3306.10 (Dentifrices (toothpaste)) attracts an indicative general customs duty of 10% 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 toothpaste tubes?
The Harmonised System heading for dentifrices (toothpaste) is 3306.10. 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.