HS code 9018.39 covers Medical, surgical & dental instruments — for example surgical instruments, syringes, catheters. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Free of ordinary duty; medical devices may need SAHPRA licensing.
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 cost | R116,500 |
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 9018.39 sits in the tariff
Classification is decided at heading level first. Heading 9018 is “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight testing instruments”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 9018.11 Medical, surgical instruments and appliances; electro-cardiographs
- 9018.12 Medical, surgical instruments and appliances; ultrasonic scanning apparatus
- 9018.13 Medical, surgical instruments and appliances; magnetic resonance imaging apparatus
- 9018.14 Medical, surgical instruments and appliances; scintigraphic apparatus
- 9018.19 Medical, surgical instruments and appliances; electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters), n.e.c. in item no. 9018.1
- 9018.20 Medical, surgical instruments and appliances; ultra-violet or infra-red ray apparatus
- 9018.31 Medical, surgical instruments and appliances; syringes, with or without needles
- 9018.32 Medical, surgical instruments and appliances; tubular metal needles and needles for sutures
- 9018.39 Medical, surgical instruments and appliances; catheters, cannulae and the like — this page
- 9018.41 Dental instruments and appliances; dental drill engines, whether or not combined on a single base with other dental equipment
- 9018.49 Dental instruments and appliances; other than dental drill engines
- 9018.50 Ophthalmic instruments and appliances
- 9018.90 Medical, surgical or dental instruments and appliances; n.e.c. in heading no. 9018
Harmonised System HS 2022 nomenclature. See the whole of Chapter 90 →
Watch HS 9018.39 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 90 — Optical, photographic, medical & precision instruments
Frequently asked questions
What is the import duty on medical, surgical & dental instruments in South Africa?
HS code 9018.39 (Medical, surgical & dental instruments) 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 surgical instruments?
The Harmonised System heading for medical, surgical & dental instruments is 9018.39. 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.