HS Code 6109.10

T-shirts & vests of cotton, knitted

Import duty, VAT & classification for South African importers

General customs duty 45%
Import VAT 15%
HS heading 6109.10
Statistical unit unit

HS code 6109.10 covers T-shirts & vests of cotton, knitted — for example cotton T-shirts, vests, branded tees. South Africa applies an indicative general customs duty of 45%, on top of which 15% import VAT is charged.

Clothing carries SA's highest ordinary duties (up to 45%) to protect local manufacturing.

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 6109.10 sits in the tariff

Classification is decided at heading level first. Heading 6109 is “T-shirts, singlets and other vests; 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.

  • 6109.10 T-shirts, singlets and other vests; of cotton, knitted or crocheted — this page
  • 6109.90 T-shirts, singlets and other vests; of textile materials (other than cotton), 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 6109.10 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 6105.10 Men's shirts of cotton, knitted (golf shirts) 45% duty + 15% VAT 6107.11 Men's underpants & briefs (cotton, knit) 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 t-shirts & vests of cotton, knitted in South Africa?

HS code 6109.10 (T-shirts & vests of cotton, knitted) 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 t-shirts?

The Harmonised System heading for t-shirts & vests of cotton, knitted is 6109.10. 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.