HS Code 6105.10

Men's shirts of cotton, knitted (golf shirts)

Import duty, VAT & classification for South African importers

General customs duty 45%
Import VAT 15%
HS heading 6105.10
Statistical unit unit

HS code 6105.10 covers Men's shirts of cotton, knitted (golf shirts) — for example golf/polo shirts. South Africa applies an indicative general customs duty of 45%, 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 (45%)R45,000
Import VAT (15% on ATV)R23,250
Estimated landed costR168,250

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 6105.10 sits in the tariff

Classification is decided at heading level first. Heading 6105 is “Shirts; men's or boys', knitted or crocheted”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 6105.10 Shirts; men's or boys', of cotton, knitted or crocheted — this page
  • 6105.20 Shirts; men's or boys', of man-made fibres, knitted or crocheted
  • 6105.90 Shirts; men's or boys', of textile materials (other than cotton or man-made fibres), knitted or crocheted

Harmonised System HS 2022 nomenclature. See the whole of Chapter 61 →

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

Watch HS 6105.10 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.

6104.62 Women's trousers of cotton, knitted 45% duty + 15% VAT 6107.11 Men's underpants & briefs (cotton, knit) 45% duty + 15% VAT 6109.10 T-shirts & vests of cotton, knitted 45% duty + 15% VAT 6110.20 Jerseys, pullovers & cardigans of cotton 45% duty + 15% VAT 6111.20 Babies' garments & accessories of cotton 45% duty + 15% VAT 6115.96 Socks & hosiery of synthetic fibres 40% duty + 15% VAT

Frequently asked questions

What is the import duty on men's shirts of cotton, knitted (golf shirts) in South Africa?

HS code 6105.10 (Men's shirts of cotton, knitted (golf shirts)) attracts an indicative general customs duty of 45% 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 golf/polo shirts?

The Harmonised System heading for men's shirts of cotton, knitted (golf shirts) is 6105.10. 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.