HS code 8716.39 covers Trailers & semi-trailers for goods — for example box trailers, flatbed & tipper trailers. South Africa applies an indicative general customs duty of 15%, on top of which 15% import VAT is charged.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (15%) | R15,000 |
| Import VAT (15% on ATV) | R18,750 |
| Estimated landed cost | R133,750 |
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 8716.39 sits in the tariff
Classification is decided at heading level first. Heading 8716 is “Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 8716.10 Trailers and semi-trailers; of the caravan type, for housing or camping
- 8716.20 Trailers and semi-trailers; self-loading or self-unloading, for agricultural purposes
- 8716.31 Tanker trailers and tanker semi-trailers
- 8716.39 Trailers and semi-trailers; (other than tanker type) — this page
- 8716.40 Trailers and semi-trailers; n.e.c. in item no. 8716.3
- 8716.80 Vehicles; n.e.c. in heading no. 8716
- 8716.90 Trailers, semi-trailers and other vehicles not mechanically propelled; parts thereof for heading no. 8716
Harmonised System HS 2022 nomenclature. See the whole of Chapter 87 →
Watch HS 8716.39 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 2026-08-06. 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.
More codes in Chapter 87 — Vehicles other than railway rolling-stock
Frequently asked questions
What is the import duty on trailers & semi-trailers for goods in South Africa?
HS code 8716.39 (Trailers & semi-trailers for goods) attracts an indicative general customs duty of 15% 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 box trailers?
The Harmonised System heading for trailers & semi-trailers for goods is 8716.39. 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.