HS 8701.95 — Import Duty 0%

General customs duty 0%

Import VAT 15%

HS heading 8701.95

Statistical unit unit

HS code 8701.95 covers Agricultural tractors (>130 kW) — for example agricultural tractors. South Africa applies an indicative general customs duty of 0%, 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 (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 8701.95 sits in the tariff

Classification is decided at heading level first. Heading 8701 is “Tractors; (other than tractors of heading no 8709)”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

8701.10 Tractors; single axle
8701.21 Tractors; road tractors for semi-trailers, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)
8701.22 Tractors; road tractors for semi-trailers, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion
8701.23 Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion
8701.24 Tractors; road tractors for semi-trailers, with only electric motors for propulsion
8701.29 Tractors; road tractors for semi-trailers, with other propulsion methods n.e.c. in item no 8701.2
8701.30 Tractors; track-laying
8701.91 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power not exceeding 18kW
8701.92 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 18kW but not exceeding 37kW
8701.93 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 37kW but not exceeding 75kW
8701.94 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 75kW but not exceeding 130kW
8701.95 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 130kW — this page

Harmonised System HS 2022 nomenclature. See the whole of Chapter 87 →

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

Watch HS 8701.95 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.

8702.10 Buses & minibuses (diesel, ≥10 persons) 25% duty + 15% VAT 8703 Motor cars — used / second-hand imports (heading 87.03) 25% duty + 15% VAT 8703.23 Passenger motor cars (1500–3000 cc petrol) 25% duty + 15% VAT 8704.21 Light goods vehicles / bakkies (diesel, ≤5 t) 25% duty + 15% VAT 8708.29 Motor vehicle body parts (doors, bumpers, panels) 20% duty + 15% VAT 8708.30 Brakes & brake parts for motor vehicles 20% duty + 15% VAT

Frequently asked questions

What is the import duty on agricultural tractors (>130 kw) in South Africa?

HS code 8701.95 (Agricultural tractors (>130 kW)) 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 agricultural tractors?

The Harmonised System heading for agricultural tractors (>130 kw) is 8701.95. 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.