HS 8702.10 — Import Duty 25%

General customs duty 25%

Import VAT 15%

HS heading 8702.10

Statistical unit unit

HS code 8702.10 covers Buses & minibuses (diesel, ≥10 persons) — for example minibus taxis, buses. South Africa applies an indicative general customs duty of 25%, on top of which 15% import VAT is charged.

Used/second-hand vehicles require an ITAC import permit and are tightly restricted.

Worked example: landed cost on R100,000 of goods

Customs value (CIF)	R100,000
Customs duty (25%)	R25,000
Import VAT (15% on ATV)	R20,250
Estimated landed cost	R145,250

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 8702.10 sits in the tariff

Classification is decided at heading level first. Heading 8702 is “Vehicles; public transport passenger type”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

8702.10 Vehicles; public transport type (carries 10 or more persons, including driver), with only compression-ignition internal combustion piston engine (diesel or semi-diesel), new or used — this page
8702.20 Vehicles; public transport type (carries 10 or more persons, including driver), with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, new or used
8702.30 Vehicles; public transport type (carries 10 or more persons, including driver), with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, new or used
8702.40 Vehicles; public transport type (carries 10 or more persons, including driver), with only electric motor for propulsion, new or used
8702.90 Vehicles; public transport type (carries 10 or more persons, including driver), n.e.c. in heading 8702, new or used

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 8702.10 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.

8701.95 Agricultural tractors (>130 kW) 0% 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 buses & minibuses (diesel, ≥10 persons) in South Africa?

HS code 8702.10 (Buses & minibuses (diesel, ≥10 persons)) attracts an indicative general customs duty of 25% 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 minibus taxis?

The Harmonised System heading for buses & minibuses (diesel, ≥10 persons) is 8702.10. 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.