HS code 8215.99 covers Cutlery (spoons, forks, ladles & similar) — for example stainless-steel cutlery, catering flatware, serving spoons & ladles. 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 cost | 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 8215.99 sits in the tariff
Classification is decided at heading level first. Heading 8215 is “Cutlery; spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter knives, sugar tongs and similar kitchen or tableware”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 8215.10 Cutlery; sets of assorted articles (e.g. spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar), with at least one article plated with precious metal
- 8215.20 Cutlery; sets of assorted articles (e.g. spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter knives, sugar tongs and similar), not plated with precious metal 30% duty
- 8215.91 Cutlery; (e.g. spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar), plated with precious metal, not in sets
- 8215.99 Cutlery; other than plated with precious metal — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 82 →
Watch HS 8215.99 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 82 — Tools, cutlery & implements of base metal
Frequently asked questions
What is the import duty on cutlery (spoons, forks, ladles & similar) in South Africa?
HS code 8215.99 (Cutlery (spoons, forks, ladles & similar)) 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 stainless-steel cutlery?
The Harmonised System heading for cutlery (spoons, forks, ladles & similar) is 8215.99. 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.