HS Code 8703.23

Passenger motor cars (1500–3000 cc petrol)

Import duty, VAT & classification for South African importers

General customs duty 25%
Import VAT 15%
HS heading 8703.23
Statistical unit unit

HS code 8703.23 covers Passenger motor cars (1500–3000 cc petrol) — for example petrol passenger cars, SUVs. South Africa applies an indicative general customs duty of 25%, on top of which 15% import VAT is charged.

Used/second-hand vehicles need an ITAC import permit and are tightly restricted. New cars carry 25% ordinary duty plus ad valorem excise.

This code may carry extra import risk

Import permit / authority required. This tariff line is under import control (ITAC + NRCS + DoT (LOA / homologation)) — a permit or letter of authority is required for new goods. Secure it before your supplier ships.

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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 costR145,250

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.

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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.

8701.95 Agricultural tractors (>130 kW) 0% duty + 15% VAT 8702.10 Buses & minibuses (diesel, ≥10 persons) 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 8708.99 Other motor vehicle parts & accessories 20% duty + 15% VAT