HS Code 9001.50

Spectacle lenses of materials other than glass

Import duty, VAT & classification for South African importers

General customs duty 0%
Import VAT 15%
HS heading 9001.50
Statistical unit unit

HS code 9001.50 covers Spectacle lenses of materials other than glass — for example prescription lenses, optical lenses. South Africa applies an indicative general customs duty of 0%, 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 (0%)R0
Import VAT (15% on ATV)R16,500
Estimated landed costR116,500

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 9001.50 sits in the tariff

Classification is decided at heading level first. Heading 9001 is “Optical fibres and optical fibre bundles; optical fibre cables not of heading no. 8544; sheets, plates of polarising material; lenses, prisms, mirrors, of any material; unmounted; not non optical glass”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 9001.10 Optical fibres, optical fibre bundles and cables; excluding those of heading no. 8544
  • 9001.20 Optical elements; polarising material, sheets and plates thereof
  • 9001.30 Lenses, contact; unmounted, of any material, excluding elements of glass not optically worked
  • 9001.40 Lenses, spectacle; unmounted, of glass, excluding elements of glass not optically worked
  • 9001.50 Lenses, spectacle; unmounted, of materials other than glass — this page
  • 9001.90 Optical elements; lenses n.e.c. in heading no. 9001, prisms, mirrors and other optical elements, unmounted, of any material (excluding elements of glass not optically worked)

Harmonised System HS 2022 nomenclature. See the whole of Chapter 90 →

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

Watch HS 9001.50 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.

9003.11 Spectacle frames of plastics 0% duty + 15% VAT 9004.10 Sunglasses 0% duty + 15% VAT 9018.39 Medical, surgical & dental instruments 0% duty + 15% VAT 9021.40 Hearing aids 0% duty + 15% VAT 9025.19 Thermometers (not combined with other instruments) 0% duty + 15% VAT 9028.30 Electricity supply meters 0% duty + 15% VAT

Frequently asked questions

What is the import duty on spectacle lenses of materials other than glass in South Africa?

HS code 9001.50 (Spectacle lenses of materials other than glass) attracts an indicative general customs duty of 0% 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 prescription lenses?

The Harmonised System heading for spectacle lenses of materials other than glass is 9001.50. 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.