HS code 6402.99 covers Footwear with rubber or plastic uppers — for example sneakers, sandals, sports shoes. South Africa applies an indicative general customs duty of 30% or 500c/2u, on top of which 15% import VAT is charged.
Worked example: landed cost on R100,000 of goods
This line is charged as a compound rate (30% or 500c/2u). The specific-duty leg needs the consignment’s quantity in 2u, so a R100,000-only example would understate the duty whenever that leg applies. Use the Duty & VAT Calculator with quantity for a full figure.
| Customs value (CIF) | R100,000 |
| Ad-valorem leg only (30%) | R30,000 |
| Import VAT (15% on ATV, ad-valorem duty only) | R21,000 |
| Floor (quantity unknown) | R151,000 |
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 6402.99 sits in the tariff
Classification is decided at heading level first. Heading 6402 is “Footwear; with outer soles and uppers of rubber or plastics (excluding waterproof footwear)”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 6402.12 Sports footwear; with outer soles and uppers of rubber or plastics, ski-boots, cross-country ski footwear and snowboard boots
- 6402.19 Sports footwear; (other than ski-boots, snowboard boots or cross-country ski footwear), with outer soles and uppers of rubber or plastics
- 6402.20 Footwear; with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs
- 6402.91 Footwear; n.e.c. in heading no. 6402, covering the ankle, with outer soles and uppers of rubber or plastics
- 6402.99 Footwear; n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 64 →
Watch HS 6402.99 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 64 — Footwear, gaiters & parts thereof
Frequently asked questions
What is the import duty on footwear with rubber or plastic uppers in South Africa?
HS code 6402.99 (Footwear with rubber or plastic uppers) attracts an indicative general customs duty of 30% or 500c/2u 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 sneakers?
The Harmonised System heading for footwear with rubber or plastic uppers is 6402.99. 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.