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.

Where HS 8703.23 sits in the tariff

Classification is decided at heading level first. Heading 8703 is “Motor cars and other motor vehicles; principally designed for the transport of persons (other than those of heading no. 8702), including station wagons and racing cars”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 8703.10 Vehicles; specially designed for travelling on snow, golf cars and similar vehicles
  • 8703.21 Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity not over 1000cc
  • 8703.22 Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc
  • 8703.23 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc — this page
  • 8703.24 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc
  • 8703.31 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity not over 1500cc
  • 8703.32 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity over 1500 but not over 2500cc
  • 8703.33 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity over 2500cc
  • 8703.40 Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, incapable of being charged by plugging to external source of electric power
  • 8703.50 Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, incapable of being charged by plugging to external source of electric power
  • 8703.60 Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power
  • 8703.70 Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, capable of being charged by plugging to external source of electric power
  • 8703.80 Vehicles; with only electric motor for propulsion
  • 8703.90 Vehicles; for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 8703

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 8703.23 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 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 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 passenger motor cars (1500–3000 cc petrol) in South Africa?

HS code 8703.23 (Passenger motor cars (1500–3000 cc petrol)) 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 petrol passenger cars?

The Harmonised System heading for passenger motor cars (1500–3000 cc petrol) is 8703.23. 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.