HS code 8541.43 covers Photovoltaic cells & solar panels (modules) — for example rooftop solar panels, PV modules. South Africa applies an indicative general customs duty of 10%, on top of which 15% import VAT is charged.
Solar modules generally enter free of ordinary duty; 15% import VAT applies.
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 8541.43 sits in the tariff
Classification is decided at heading level first. Heading 8541 is “Semiconductor devices (e.g. diodes, transistors, semiconductor based transducers); including photovoltaic cells assembled or not in modules or panels, light-emitting diodes (LED) assembled with other LEDs or not, mounted piezo-electric crystals”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 8541.10 Electrical apparatus; diodes, other than photosensitive or light-emitting diodes (LED)
- 8541.21 Electrical apparatus; transistors, (other than photosensitive), with a dissipation rate of less than 1W
- 8541.29 Electrical apparatus; transistors, (other than photosensitive), with a dissipation rate of 1W or more
- 8541.30 Electrical apparatus; thyristors, diacs and triacs, other than photosensitive devices
- 8541.41 Electrical apparatus; photosensitive semiconductor devices, light emitting diodes (LED)
- 8541.42 Electrical apparatus; photosensitive semiconductor devices, photovoltaic cells not assembled in modules or made up into panels
- 8541.43 Electrical apparatus; photosensitive semiconductor devices, photovoltaic cells assembled in modules or made up into panels — this page
- 8541.49 Electrical apparatus; photosensitive semiconductor devices, diodes other than light emitting diodes and photovoltaic cells whether or not assembled in modules or made up into panels
- 8541.51 Electrical apparatus; photosensitive semiconductor devices, semiconductor-based transducers
- 8541.59 Electrical apparatus; photosensitive semiconductor devices n.e.c. in heading no. 8541
- 8541.60 Crystals; mounted piezo-electric
- 8541.90 Electrical apparatus; parts for diodes, transistors and similar semiconductor devices and photosensitive semiconductor devices
Harmonised System HS 2022 nomenclature. See the whole of Chapter 85 →
Watch HS 8541.43 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 85 — Electrical machinery & equipment
Frequently asked questions
What is the import duty on photovoltaic cells & solar panels (modules) in South Africa?
HS code 8541.43 (Photovoltaic cells & solar panels (modules)) 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 rooftop solar panels?
The Harmonised System heading for photovoltaic cells & solar panels (modules) is 8541.43. 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.