HS code 6205.20 covers Men's shirts of cotton — for example formal cotton shirts, casual 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 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 6205.20 sits in the tariff
Classification is decided at heading level first. Heading 6205 is “Shirts; men's or boys' (not 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.
- 6205.20 Shirts; men's or boys', of cotton (not knitted or crocheted) — this page
- 6205.30 Shirts; men's or boys', of man-made fibres (not knitted or crocheted)
- 6205.90 Shirts; men's or boys', of textile materials n.e.c. in heading no. 6205 (not knitted or crocheted)
Harmonised System HS 2022 nomenclature. See the whole of Chapter 62 →
Watch HS 6205.20 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 62 — Apparel & clothing accessories, not knitted
Frequently asked questions
What is the import duty on men's shirts of cotton in South Africa?
HS code 6205.20 (Men's shirts of cotton) 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 formal cotton shirts?
The Harmonised System heading for men's shirts of cotton is 6205.20. 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.