HS Code 8506.10

Primary cells & batteries (manganese dioxide)

Import duty, VAT & classification for South African importers

General customs duty 20%
Import VAT 15%
HS heading 8506.10
Statistical unit unit

HS code 8506.10 covers Primary cells & batteries (manganese dioxide) — for example AA/AAA alkaline batteries. South Africa applies an indicative general customs duty of 20%, 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 (20%)R20,000
Import VAT (15% on ATV)R19,500
Estimated landed costR139,500

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 8506.10 sits in the tariff

Classification is decided at heading level first. Heading 8506 is “Cells and batteries; primary”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 8506.10 Cells and batteries; primary, manganese dioxide — this page
  • 8506.30 Cells and batteries; primary, mercuric oxide
  • 8506.40 Cells and batteries; primary, silver oxide
  • 8506.50 Cells and batteries; primary, lithium
  • 8506.60 Cells and batteries; primary, air-zinc
  • 8506.80 Cells and batteries; primary, (other than manganese dioxide, mercuric oxide, silver oxide, lithium or air-zinc)
  • 8506.90 Cells and batteries; primary, parts thereof

Harmonised System HS 2022 nomenclature. See the whole of Chapter 85 →

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Watch HS 8506.10 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.

8501.10 Electric motors (≤37.5 W) 0% duty + 15% VAT 8502.13 Diesel generating sets (>375 kVA) 20% duty + 15% VAT 8504.40 Static converters — chargers, adapters & inverters 0% duty + 15% VAT 8507.10 Lead-acid accumulators (vehicle starter batteries) 15% duty + 15% VAT 8507.20 Lead-acid batteries, deep-cycle (solar / backup) 0% duty + 15% VAT 8507.60 Lithium-ion accumulators (batteries) 0% duty + 15% VAT

Frequently asked questions

What is the import duty on primary cells & batteries (manganese dioxide) in South Africa?

HS code 8506.10 (Primary cells & batteries (manganese dioxide)) attracts an indicative general customs duty of 20% 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 aa/aaa alkaline batteries?

The Harmonised System heading for primary cells & batteries (manganese dioxide) is 8506.10. 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.