HS 9404.21 — Import Duty 20%

General customs duty 20%

Import VAT 15%

HS heading 9404.21

Statistical unit unit

HS code 9404.21 covers Mattresses of cellular rubber or plastic — for example foam mattresses, memory-foam mattresses. 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 9404.21 sits in the tariff

Classification is decided at heading level first. Heading 9404 is “Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

9404.10 Mattress supports
9404.21 Mattresses; of cellular rubber or plastics, whether or not covered — this page
9404.29 Mattresses; of other materials, not cellular rubber or plastics
9404.30 Sleeping bags
9404.40 Quilts, bedspreads, eiderdowns and duvets (comforters)
9404.90 Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows)

Harmonised System HS 2022 nomenclature. See the whole of Chapter 94 →

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

Watch HS 9404.21 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.

9401 Swivel seats with height adjustment (office chairs) 20% duty + 15% VAT 9401.61 Upholstered seats with wooden frames 20% duty + 15% VAT 9403.20 Metal furniture (office & other) 20% duty + 15% VAT 9403.60 Wooden furniture (other) 20% duty + 15% VAT 9405 Other electric lamps & lighting fittings 20% duty + 15% VAT 9405.11 LED lamps & lighting fittings (electric) 20% duty + 15% VAT

Frequently asked questions

What is the import duty on mattresses of cellular rubber or plastic in South Africa?

HS code 9404.21 (Mattresses of cellular rubber or plastic) 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 foam mattresses?

The Harmonised System heading for mattresses of cellular rubber or plastic is 9404.21. 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.