HS code 3920.10 covers Plastic sheeting & film of polyethylene — for example polyethylene sheeting & film. 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 3920.10 sits in the tariff
Classification is decided at heading level first. Heading 3920 is “Plastics; plates, sheets, film, foil and strip (not self-adhesive); non-cellular and not reinforced, laminated, supported or similarly combined with other materials, n.e.c. in chapter 39”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 3920.10 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials — this page
- 3920.20 Plastics; of polymers of propylene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.30 Plastics; of polymers of styrene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.43 Plastics; polymers of vinyl chloride, containing by weight not less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.49 Plastics; polymers of vinyl chloride, containing by weight, less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.51 Plastics; of acrylic polymers, polymethyl methacrylate, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.59 Plastics; of acrylic polymers (excluding polymethyl methacrylate), plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.61 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.62 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(ethylene terephthalate), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.63 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.69 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyesters n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.71 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of regenerated cellulose; non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.73 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.79 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose derivatives n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.91 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(vinyl butyral), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.92 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyamides, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.93 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of amino-resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.94 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.99 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of plastics n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
Harmonised System HS 2022 nomenclature. See the whole of Chapter 39 →
Watch HS 3920.10 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 39 — Plastics & articles thereof
Frequently asked questions
What is the import duty on plastic sheeting & film of polyethylene in South Africa?
HS code 3920.10 (Plastic sheeting & film of polyethylene) 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 polyethylene sheeting & film?
The Harmonised System heading for plastic sheeting & film of polyethylene is 3920.10. 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.