HS Code 4818.10

Toilet paper

Import duty, VAT & classification for South African importers

General customs duty 20%
Import VAT 15%
HS heading 4818.10
Statistical unit kg

HS code 4818.10 covers Toilet paper — for example toilet rolls. 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 costR139,500

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 4818.10 sits in the tariff

Classification is decided at heading level first. Heading 4818 is “Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 4818.10 Paper articles; toilet paper — this page
  • 4818.20 Paper articles; handkerchiefs, cleansing or facial tissues and towels
  • 4818.30 Paper articles; tablecloths and serviettes, of paper, cellulose wadding or fibres
  • 4818.50 Paper articles; apparel and clothing accessories of paper, cellulose wadding or fibres
  • 4818.90 Paper articles; articles of paper, cellulose wadding or fibres, n.e.c. in heading no. 4818

Harmonised System HS 2022 nomenclature. See the whole of Chapter 48 →

Calculate full landed cost Check anti-dumping & permits Find a clearing agent

Watch HS 4818.10 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.

4802.56 Printing & writing paper (cut sheets) 10% duty + 15% VAT 4819.10 Corrugated cartons, boxes & paper packaging 10% duty + 15% VAT 4819.20 Folding cartons & boxes of paperboard 10% duty + 15% VAT 4820.10 Notebooks, registers & exercise books 15% duty + 15% VAT

Frequently asked questions

What is the import duty on toilet paper in South Africa?

HS code 4818.10 (Toilet paper) 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 toilet rolls?

The Harmonised System heading for toilet paper is 4818.10. 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.