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.

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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 2026-06-01. 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 20% 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 20% duty + 15% VAT 3924.10 Plastic tableware & kitchenware 20% duty + 15% VAT 3924.90 Plastic household articles (buckets, basins, storage) 20% duty + 15% VAT