HS code 9603.21 covers Toothbrushes — for example manual toothbrushes. South Africa applies an indicative general customs duty of 15%, 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 (15%) | R15,000 |
| Import VAT (15% on ATV) | R18,750 |
| Estimated landed cost | R133,750 |
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 9603.21 sits in the tariff
Classification is decided at heading level first. Heading 9603 is “Brooms, brushes (including parts of machines), hand operated floor sweepers, mops and feather dusters; knots and tufts for broom or brush making; paint pads and rollers; squeegees”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 9603.10 Brooms and brushes; consisting of twigs or other vegetable materials bound together, with or without handles
- 9603.21 Brushes; toothbrushes — this page
- 9603.29 Brushes; shaving, hair, nail, eyelash and other toilet brushes for use on the person, including brushes as parts of appliances
- 9603.30 Brushes; artists' brushes, writing brushes and similar brushes for the application of cosmetics
- 9603.40 Brushes; paint, distemper, varnish or similar brushes (not those of item no. 9603.30), paint pads and rollers
- 9603.50 Brushes; constituting parts of machines, appliances or vehicles
- 9603.90 Brooms, brushes, mops, feather dusters, squeegees, hand operated mechanical floor sweepers; (not motorised), prepared knots and tufts for brooms or brush making n.e.c. 15% duty
Harmonised System HS 2022 nomenclature. See the whole of Chapter 96 →
Watch HS 9603.21 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
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 96 — Miscellaneous manufactured articles
Frequently asked questions
What is the import duty on toothbrushes in South Africa?
HS code 9603.21 (Toothbrushes) attracts an indicative general customs duty of 15% 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 manual toothbrushes?
The Harmonised System heading for toothbrushes is 9603.21. 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.