HS code 6107.11 covers Men's underpants & briefs (cotton, knit) — for example cotton briefs & boxers, multipack underwear. South Africa applies an indicative general customs duty of 45%, on top of which 15% import VAT is charged.
Knitted garments carry the high 45% clothing duty band.
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 cost | R168,250 |
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 6107.11 sits in the tariff
Classification is decided at heading level first. Heading 6107 is “Underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles; 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.
- 6107.11 Underpants and briefs; men's or boys', of cotton, knitted or crocheted — this page
- 6107.12 Underpants and briefs; men's or boys', of man-made fibres, knitted or crocheted
- 6107.19 Underpants and briefs; men's or boys', of textile materials (other than cotton or man-made fibres), knitted or crocheted
- 6107.21 Nightshirts and pyjamas; men's or boys', of cotton, knitted or crocheted
- 6107.22 Nightshirts and pyjamas; men's or boys', of man-made fibres, knitted or crocheted
- 6107.29 Nightshirts and pyjamas; men's or boys', of textile materials (other than cotton or man-made fibres), knitted or crocheted
- 6107.91 Bathrobes, dressing gowns and similar articles; men's or boys', of cotton, knitted or crocheted
- 6107.99 Bathrobes, dressing gowns and similar articles; men's or boys', of textile materials (other than cotton), knitted or crocheted
Harmonised System HS 2022 nomenclature. See the whole of Chapter 61 →
Watch HS 6107.11 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 61 — Apparel & clothing accessories, knitted or crocheted
Frequently asked questions
What is the import duty on men's underpants & briefs (cotton, knit) in South Africa?
HS code 6107.11 (Men's underpants & briefs (cotton, knit)) 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 cotton briefs & boxers?
The Harmonised System heading for men's underpants & briefs (cotton, knit) is 6107.11. 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.