HS code 7308.40 covers Scaffolding, shuttering & formwork equipment (steel) — for example steel scaffolding frames, formwork panels, adjustable props. South Africa applies an indicative general customs duty of 10%, on top of which 15% import VAT is charged.
Steel structures sit in the same heading family as structural steel (7308.90), which carries safeguard/anti-dumping exposure — check your exact subheading.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (10%) | R10,000 |
| Import VAT (15% on ATV) | R18,000 |
| Estimated landed cost | R128,000 |
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 7308.40 sits in the tariff
Classification is decided at heading level first. Heading 7308 is “Structures of iron or steel and parts thereof; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 7308.10 Iron or steel; structures and parts thereof, bridges and bridge-sections
- 7308.20 Iron or steel; structures and parts thereof, towers and lattice masts
- 7308.30 Iron or steel; structures and parts thereof, doors, windows and their frames and thresholds for doors
- 7308.40 Iron or steel; structures and parts thereof, props and similar equipment for scaffolding, shuttering or pit-propping — this page
- 7308.90 Iron or steel; structures and parts thereof, n.e.c. in heading 7308 10% duty
Harmonised System HS 2022 nomenclature. See the whole of Chapter 73 →
Watch HS 7308.40 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 73 — Articles of iron or steel
Frequently asked questions
What is the import duty on scaffolding, shuttering & formwork equipment (steel) in South Africa?
HS code 7308.40 (Scaffolding, shuttering & formwork equipment (steel)) attracts an indicative general customs duty of 10% 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 steel scaffolding frames?
The Harmonised System heading for scaffolding, shuttering & formwork equipment (steel) is 7308.40. 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.