HS Code 8543.40

E-cigarettes & vaping devices

Import duty, VAT & classification for South African importers

General customs duty 0%
Import VAT 15%
HS heading 8543.40
Statistical unit unit

HS code 8543.40 covers E-cigarettes & vaping devices — for example vape pods & mods, disposable vapes. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.

Vaping e-liquids attract excise duty (Schedule 1 Part 2A) on top of customs duty — cost it separately.

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 costR116,500

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 8543.40 sits in the tariff

Classification is decided at heading level first. Heading 8543 is “Electrical machines and apparatus; having individual functions, not specified or included elsewhere in this chapter”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 8543.10 Electrical machines and apparatus; particle accelerators
  • 8543.20 Electrical machines and apparatus; signal generators
  • 8543.30 Electrical machines and apparatus; for electroplating, electrolysis or electrophoresis
  • 8543.40 Electrical machines and apparatus; electronic cigarettes and similar personal electric vaporising devices — this page
  • 8543.70 Electrical machines and apparatus; having individual functions, not specified or included elsewhere in this chapter, n.e.c. in heading no. 8543
  • 8543.90 Electrical machines and apparatus; parts of the electrical goods of heading no. 8543

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

Calculate full landed cost Check anti-dumping & permits Find a clearing agent

Watch HS 8543.40 for changes

Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.

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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 8506.10 Primary cells & batteries (manganese dioxide) 20% 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

Frequently asked questions

What is the import duty on e-cigarettes & vaping devices in South Africa?

HS code 8543.40 (E-cigarettes & vaping devices) 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 vape pods & mods?

The Harmonised System heading for e-cigarettes & vaping devices is 8543.40. 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.