HS code 9503.00 covers Toys, scale models & puzzles — for example plastic toys, plush toys, educational toys. South Africa applies an indicative general customs duty of 20%, on top of which 15% import VAT is charged.
Children's toys need an NRCS letter of authority (safety compliance).
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 9503.00 sits in the tariff
Classification is decided at heading level first. Heading 9503 is “Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 9503.00 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 95 →
Watch HS 9503.00 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 95 — Toys, games & sports requisites
Frequently asked questions
What is the import duty on toys, scale models & puzzles in South Africa?
HS code 9503.00 (Toys, scale models & puzzles) 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 plastic toys?
The Harmonised System heading for toys, scale models & puzzles is 9503.00. 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.