HS code 8703.00 covers Motor cars — used / second-hand imports (heading 87.03) — for example used passenger vehicles, grey-import cars. South Africa applies an indicative general customs duty of 25%, on top of which 15% import VAT is charged.
Used vehicles are effectively prohibited for general import into South Africa — ITAC permits are granted only in narrow categories (returning residents/immigrants, vintage, specially adapted). Do not commit before a permit is in hand.
Import permit / authority required. This tariff line is under import control (ITAC (rarely granted) + NRCS + DoT) — a permit or letter of authority is required for new goods. Secure it before your supplier ships.
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.
Watch HS 8703.00 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 2026-06-01. 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.