HS Code 8704.21

Light goods vehicles / bakkies (diesel, ≤5 t)

Import duty, VAT & classification for South African importers

General customs duty 25%
Import VAT 15%
HS heading 8704.21
Statistical unit unit

HS code 8704.21 covers Light goods vehicles / bakkies (diesel, ≤5 t) — for example single/double-cab bakkies, panel vans. 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 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.

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

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 8703.23 Passenger motor cars (1500–3000 cc petrol) 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