HS code 4203.10 covers Articles of apparel of leather (jackets) — for example leather jackets, leather coats. South Africa applies an indicative general customs duty of 30%, 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 (30%) | R30,000 |
| Import VAT (15% on ATV) | R21,000 |
| Estimated landed cost | R151,000 |
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 4203.10 sits in the tariff
Classification is decided at heading level first. Heading 4203 is “Articles of apparel and clothing accessories, of leather or of composition leather”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 4203.10 Apparel; articles of apparel, of leather or of composition leather — this page
- 4203.21 Clothing accessories; gloves, mittens and mitts, specially designed for use in sports, of leather or composition leather, padded
- 4203.29 Clothing accessories; gloves, mittens and mitts, n.e.c. in heading no. 4203, of leather or composition leather, not specially designed for use in sports
- 4203.30 Clothing accessories; belts and bandoliers, of leather or of composition leather
- 4203.40 Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203
Harmonised System HS 2022 nomenclature. See the whole of Chapter 42 →
Watch HS 4203.10 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 42 — Leather goods; handbags, luggage & saddlery
Frequently asked questions
What is the import duty on articles of apparel of leather (jackets) in South Africa?
HS code 4203.10 (Articles of apparel of leather (jackets)) attracts an indicative general customs duty of 30% 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 leather jackets?
The Harmonised System heading for articles of apparel of leather (jackets) is 4203.10. 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.