HS 3406.00 — Import Duty 20%

General customs duty 20%

Import VAT 15%

HS heading 3406.00

Statistical unit kg

HS code 3406.00 covers Candles, tapers & the like — for example household candles, scented jar candles, tealights. South Africa applies an indicative general customs duty of 20%, 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 (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 3406.00 sits in the tariff

Classification is decided at heading level first. Heading 3406 is “Candles, tapers and the like”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

3406.00 Candles, tapers and the like — this page

Harmonised System HS 2022 nomenclature. See the whole of Chapter 34 →

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

Watch HS 3406.00 for changes

Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.

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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.

3401.11 Soap & organic surface-active products (toilet use) 20% duty + 15% VAT 3401.20 Soap in other forms (liquid, flakes, paste) 20% duty + 15% VAT 3402 Detergents & cleaning preparations (retail) 20% duty + 15% VAT

Frequently asked questions

What is the import duty on candles, tapers & the like in South Africa?

HS code 3406.00 (Candles, tapers & the like) 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 household candles?

The Harmonised System heading for candles, tapers & the like is 3406.00. 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.