HS code 4412.31 covers Plywood with tropical-wood outer ply — for example plywood sheets. 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 4412.31 sits in the tariff
Classification is decided at heading level first. Heading 4412 is “Plywood, veneered panels and similar laminated wood”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 4412.10 Plywood, veneered panels and similar laminated wood; of bamboo
- 4412.31 Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with at least one outer ply of tropical wood — this page
- 4412.33 Plywood; with sheets of wood only; not bamboo; each ply 6mm or less, with at least one outer ply of alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane, poplar, aspen, robinia, tulipwood or walnut
- 4412.34 Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with at least one outer ply of non-coniferous wood not listed in subheading 4412.33
- 4412.39 Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with both outer plies of coniferous wood
- 4412.41 Plywood, veneered panels and similar laminated wood; laminated veneered lumber (LVL); with at least one outer ply of tropical wood
- 4412.42 Laminated veneered lumber (LVL); with at least one outer ply of non-coniferous wood
- 4412.49 Laminated veneered lumber (LVL); with both outer plies of coniferous wood
- 4412.51 Blockboard, laminboard and battenboard; with at least one outer layer of tropical wood
- 4412.52 Blockboard, laminboard and battenboard; with at least one outer ply of non-coniferous wood, (not containing particle board)
- 4412.59 Blockboard, laminboard and battenboard; with both outer plies of coniferous wood
- 4412.91 Plywood; n.e.c. in heading 4412, with at least one outer ply of tropical wood
- 4412.92 Plywood; n.e.c. in heading 4412, with at least one outer ply of non-coniferous wood
- 4412.99 Plywood; n.e.c. in heading 4412, with both outer plies of coniferous wood
Harmonised System HS 2022 nomenclature. See the whole of Chapter 44 →
Watch HS 4412.31 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 44 — Wood & articles of wood; charcoal
Frequently asked questions
What is the import duty on plywood with tropical-wood outer ply in South Africa?
HS code 4412.31 (Plywood with tropical-wood outer ply) 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 plywood sheets?
The Harmonised System heading for plywood with tropical-wood outer ply is 4412.31. 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.