HS 9021.40 — Import Duty 0%

General customs duty 0%

Import VAT 15%

HS heading 9021.40

Statistical unit unit

HS code 9021.40 covers Hearing aids — for example behind-the-ear hearing aids, in-ear hearing devices. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.

Medical devices require SAHPRA establishment licensing — confirm your importer licence first.

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 9021.40 sits in the tariff

Classification is decided at heading level first. Heading 9021 is “Orthopaedic appliances; including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other which are worn, carried or implanted in the body to compensate for a defect or disability”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

9021.10 Orthopaedic or fracture appliances
9021.21 Dental fittings; artificial teeth
9021.29 Dental fittings; other than artificial teeth
9021.31 Artificial parts of the body
9021.39 Artificial parts of the body; excluding artificial joints
9021.40 Hearing aids (excluding parts and accessories) — this page
9021.50 Pacemakers; for stimulating heart muscles (excluding parts and accessories)
9021.90 Appliances; worn, carried or implanted in the body, to compensate for a defect or disability

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 9021.40 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.

9001.50 Spectacle lenses of materials other than glass 0% duty + 15% VAT 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 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 hearing aids in South Africa?

HS code 9021.40 (Hearing aids) 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 behind-the-ear hearing aids?

The Harmonised System heading for hearing aids is 9021.40. 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.