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.

Where HS 8704.21 sits in the tariff

Classification is decided at heading level first. Heading 8704 is “Vehicles; for the transport of goods”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 8704.10 Vehicles; dumpers, designed for off-highway use, for transport of goods
  • 8704.21 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a gvw not exceeding 5 tonnes), n.e.c. in item no 8704.1 — this page
  • 8704.22 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), n.e.c. in item no 8704.1
  • 8704.23 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1
  • 8704.31 Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1
  • 8704.32 Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. exceeding 5 tonnes), n.e.c. in item no 8704.1
  • 8704.41 Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motor as motor for propulsion, unassembled as in section 14, (gvw not exceeding 5000kg), for the transport of goods, vans
  • 8704.42 Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motors for propulsion, of a g.v.w. exceeding 5,000kg but not exceeding 20,000kg
  • 8704.43 Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motors for propulsion, of a g.v.w. exceeding 20,000kg
  • 8704.51 Vehicles; with both spark-ignition internal combustion piston engine and electric motors for propulsion, of a g.v.w. not exceeding 5,000kg
  • 8704.52 Vehicles; with both spark-ignition internal combustion piston engine and electric motors for propulsion, of a g.v.w. exceeding 5,000kg
  • 8704.60 Vehicles; with only electric motor for propulsion
  • 8704.90 Vehicles; for transport of goods, n.e.c. in heading no. 8704

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 8704.21 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 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

Frequently asked questions

What is the import duty on light goods vehicles / bakkies (diesel, ≤5 t) in South Africa?

HS code 8704.21 (Light goods vehicles / bakkies (diesel, ≤5 t)) 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 single/double-cab bakkies?

The Harmonised System heading for light goods vehicles / bakkies (diesel, ≤5 t) is 8704.21. 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.