HS Code 6401.10

Waterproof footwear (gumboots) with metal toe-cap

Import duty, VAT & classification for South African importers

General customs duty 30%
Import VAT 15%
HS heading 6401.10
Statistical unit pr

HS code 6401.10 covers Waterproof footwear (gumboots) with metal toe-cap — for example gumboots, safety wellingtons. South Africa applies an indicative general customs duty of 30%, 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 (30%)R30,000
Import VAT (15% on ATV)R21,000
Estimated landed costR151,000

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 6401.10 sits in the tariff

Classification is decided at heading level first. Heading 6401 is “Footwear; waterproof, with outer soles and uppers of rubber or plastics, (uppers not fixed to the sole nor assembled by stitch, rivet, nail, screw, plug or similar)”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 6401.10 Footwear; waterproof with metal toe-cap, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar) — this page
  • 6401.92 Footwear; waterproof, covering the ankle (but not the knee), rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)
  • 6401.99 Footwear; waterproof, n.e.c. in heading no. 6401, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)

Harmonised System HS 2022 nomenclature. See the whole of Chapter 64 →

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

Watch HS 6401.10 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.

6402.99 Footwear with rubber or plastic uppers 30% or 500c/2u duty + 15% VAT 6403.99 Footwear with leather uppers 30% duty + 15% VAT 6404.11 Sports footwear with textile uppers 30% duty + 15% VAT 6406.20 Outer soles & heels of rubber or plastic 20% duty + 15% VAT

Frequently asked questions

What is the import duty on waterproof footwear (gumboots) with metal toe-cap in South Africa?

HS code 6401.10 (Waterproof footwear (gumboots) with metal toe-cap) attracts an indicative general customs duty of 30% 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 gumboots?

The Harmonised System heading for waterproof footwear (gumboots) with metal toe-cap is 6401.10. 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.