HS code 8429.52 covers Mechanical excavators (360° superstructure) — for example tracked excavators. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Used/second-hand machinery requires an ITAC import permit.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (0%) | R0 |
| Import VAT (15% on ATV) | R16,500 |
| Estimated landed cost | R116,500 |
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 8429.52 sits in the tariff
Classification is decided at heading level first. Heading 8429 is “Bulldozers, graders, levellers, scrapers, angledozers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers, self-propelled”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 8429.11 Bulldozers and angledozers; self-propelled, track laying
- 8429.19 Bulldozers and angledozers; self-propelled, other than track laying
- 8429.20 Graders and levellers
- 8429.30 Scrapers; self-propelled
- 8429.40 Tamping machines and road rollers; self-propelled
- 8429.51 Front-end shovel loaders
- 8429.52 Mechanical shovels, excavators and shovel loaders; with a 360 degree revolving super structure — this page
- 8429.59 Mechanical shovels, excavators and shovel loaders; n.e.c. in item no. 8429.50
Harmonised System HS 2022 nomenclature. See the whole of Chapter 84 →
Watch HS 8429.52 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 84 — Machinery, mechanical appliances & boilers
Frequently asked questions
What is the import duty on mechanical excavators (360° superstructure) in South Africa?
HS code 8429.52 (Mechanical excavators (360° superstructure)) attracts an indicative general customs duty of 0% 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 tracked excavators?
The Harmonised System heading for mechanical excavators (360° superstructure) is 8429.52. 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.