HS Code 3918.10

Vinyl / PVC floor coverings (rolls & tiles)

Import duty, VAT & classification for South African importers

General customs duty 10%
Import VAT 15%
HS heading 3918.10
Statistical unit m²

HS code 3918.10 covers Vinyl / PVC floor coverings (rolls & tiles) — for example luxury vinyl tiles (LVT), vinyl sheet flooring, click vinyl planks. 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 costR128,000

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 3918.10 sits in the tariff

Classification is decided at heading level first. Heading 3918 is “Floor coverings of plastics, self-adhesive or not, in rolls or tiles; wall or ceiling coverings of plastics, in rolls of a width not less than 45cm”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 3918.10 Floor, wall or ceiling coverings; of polymers of vinyl chloride, whether or not self-adhesive, in rolls or in the form of tiles — this page
  • 3918.90 Floor, wall or ceiling coverings; of plastics (excluding polymers of vinyl chloride), whether or not self-adhesive, in rolls or in the form of tiles

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 3918.10 for changes

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

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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.

3917.23 PVC pipes, tubes & fittings 15% 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 vinyl / pvc floor coverings (rolls & tiles) in South Africa?

HS code 3918.10 (Vinyl / PVC floor coverings (rolls & tiles)) 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 luxury vinyl tiles (lvt)?

The Harmonised System heading for vinyl / pvc floor coverings (rolls & tiles) is 3918.10. 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.