HS 3924.10 — Import Duty 20%

General customs duty 20%

Import VAT 15%

HS heading 3924.10

Statistical unit kg

HS code 3924.10 covers Plastic tableware & kitchenware — for example plastic plates & cups, food storage containers. 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 3924.10 sits in the tariff

Classification is decided at heading level first. Heading 3924 is “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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.

3924.10 Plastics; tableware and kitchenware — this page
3924.90 Plastics; household articles and hygienic or toilet articles 20% duty

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 3924.10 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 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 3924.90 Plastic household articles (buckets, basins, storage) 20% duty + 15% VAT

Frequently asked questions

What is the import duty on plastic tableware & kitchenware in South Africa?

HS code 3924.10 (Plastic tableware & kitchenware) 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 plastic plates & cups?

The Harmonised System heading for plastic tableware & kitchenware is 3924.10. 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.