HS 3917.23 — Import Duty 15%

General customs duty 15%

Import VAT 15%

HS heading 3917.23

Statistical unit kg

HS code 3917.23 covers PVC pipes, tubes & fittings — for example PVC plumbing pipe, conduit, pipe fittings. South Africa applies an indicative general customs duty of 15%, 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 (15%)	R15,000
Import VAT (15% on ATV)	R18,750
Estimated landed cost	R133,750

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 3917.23 sits in the tariff

Classification is decided at heading level first. Heading 3917 is “Tubes, pipes and hoses and fittings thereof (for example, joints, elbows, flanges), of plastics”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

3917.10 Plastics; artificial guts (sausage casings) of hardened protein or of cellulosic materials
3917.21 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of ethylene
3917.22 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of propylene
3917.23 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride — this page
3917.29 Plastics; tubes, pipes and hoses thereof, rigid, of plastics n.e.c. in heading no. 3917
3917.31 Plastics; tubes, pipes and hoses thereof, flexible, having a minimum burst pressure of 27.6MPa
3917.32 Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, without fittings
3917.33 Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, with fittings
3917.39 Plastics; tubes, pipes and hoses thereof, n.e.c. in item no. 3917.30
3917.40 Plastics; tube, pipe and hose fittings (e.g. joints, elbows, flanges)

Harmonised System HS 2022 nomenclature. See the whole of Chapter 39 →

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

Watch HS 3917.23 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.

3918.10 Vinyl / PVC floor coverings (rolls & tiles) 10% duty + 15% VAT 3919.90 Self-adhesive plastic tape, film & labels 10% duty + 15% VAT 3920.10 Plastic sheeting & film of polyethylene 10% duty + 15% VAT 3923.30 Plastic bottles, flasks & containers 15% duty + 15% VAT 3924.10 Plastic tableware & kitchenware 20% duty + 15% VAT 3924.90 Plastic household articles (buckets, basins, storage) 20% duty + 15% VAT

Frequently asked questions

What is the import duty on pvc pipes, tubes & fittings in South Africa?

HS code 3917.23 (PVC pipes, tubes & fittings) attracts an indicative general customs duty of 15% 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 pvc plumbing pipe?

The Harmonised System heading for pvc pipes, tubes & fittings is 3917.23. 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.