HS code 9401.61 covers Upholstered seats with wooden frames — for example sofas, armchairs, lounge suites. South Africa applies an indicative general customs duty of 20%, 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 (20%) | R20,000 |
| Import VAT (15% on ATV) | R19,500 |
| Estimated landed cost | R139,500 |
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 9401.61 sits in the tariff
Classification is decided at heading level first. Heading 9401 is “Seats (not those of heading no. 9402), whether or not convertible into beds and 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.
- 9401.10 Seats; of a kind used for aircraft
- 9401.20 Seats; of a kind used for motor vehicles
- 9401.31 Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture
- 9401.39 Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture
- 9401.41 Seats; convertible into beds of wood, other than garden seats or camping equipment
- 9401.49 Seats; convertible into beds of other than wood, other than garden seats or camping equipment
- 9401.52 Seats; of bamboo
- 9401.53 Seats; of rattan
- 9401.59 Seats; of cane, osier or similar materials, other than bamboo or rattan
- 9401.61 Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture) — this page
- 9401.69 Seats; with wooden frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.71 Seats; with metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.79 Seats; with metal frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.80 Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.91 Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive)
- 9401.99 Seats; parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister
Harmonised System HS 2022 nomenclature. See the whole of Chapter 94 →
Watch HS 9401.61 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 94 — Furniture, bedding, lamps & prefabricated buildings
Frequently asked questions
What is the import duty on upholstered seats with wooden frames in South Africa?
HS code 9401.61 (Upholstered seats with wooden frames) attracts an indicative general customs duty of 20% 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 sofas?
The Harmonised System heading for upholstered seats with wooden frames is 9401.61. 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.