Chapter 39 · Section VII

Plastics & articles thereof

Plastics & rubber

Chapter 39 at a glance

HS chapter
39
Section
VII — Plastics & rubber
Tariff headings
26 (131 subheadings)
General customs duty
10% – 20%
Import VAT
15% on the added tax value (ATV)
Products listed
8

As at 2026-08-06. Source: SARS Tariff Book, Schedule 1 Part 1.

HS Chapter 39 covers plastics & articles thereof. Every tariff heading in the chapter is listed below, with its subheadings. Headings we have researched carry a duty page link showing the South African customs duty, a worked landed-cost example and any anti-dumping or ITAC permit exposure.

Duty pages in this chapter

3917.23 PVC pipes, tubes & fittings 15% duty + 15% VAT 3918.10 Vinyl / PVC floor coverings (rolls & tiles) 10% duty + 15% VAT 3919.90 Self-adhesive plastic tape, film & labels 10% duty + 15% VAT 3920.10 Plastic sheeting & film of polyethylene 10% duty + 15% VAT 3923.30 Plastic bottles, flasks & containers 15% duty + 15% VAT 3924.10 Plastic tableware & kitchenware 20% duty + 15% VAT 3924.90 Plastic household articles (buckets, basins, storage) 20% duty + 15% VAT 3926.90 Other articles of plastics 20% duty + 15% VAT

All 26 tariff headings in Chapter 39

Harmonised System HS 2022 nomenclature — the same headings and subheadings the SARS Tariff Book is built on. South Africa classifies to 8 digits, so confirm the last two digits of your line in the Tariff Book before you clear.

3901 Polymers of ethylene, in primary forms
  • 3901.10 Ethylene polymers; in primary forms, polyethylene having a specific gravity of less than 0.94
  • 3901.20 Ethylene polymers; in primary forms, polyethylene having a specific gravity of 0.94 or more
  • 3901.30 Ethylene polymers; in primary forms, ethylene-vinyl acetate copolymers
  • 3901.40 Ethylene polymers; in primary forms, ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94
  • 3901.90 Ethylene polymers; in primary forms, n.e.c. in heading no. 3901
3902 Polymers of propylene or of other olefins, in primary forms
  • 3902.10 Propylene, other olefin polymers; polypropylene in primary forms
  • 3902.20 Propylene, other olefin polymers; polyisobutylene in primary forms
  • 3902.30 Propylene, other olefin polymers; propylene copolymers in primary forms
  • 3902.90 Propylene, other olefin polymers; n.e.c. in heading no. 3902, in primary forms
3903 Polymers of styrene, in primary forms
  • 3903.11 Styrene polymers; expansible polystyrene, in primary forms
  • 3903.19 Styrene polymers; (other than expansible polystyrene), in primary forms
  • 3903.20 Styrene polymers; styrene-acrylonitrile (SAN) copolymers, in primary forms
  • 3903.30 Styrene polymers; acrylonitrile-butadiene-styrene (ABS) copolymers, in primary forms
  • 3903.90 Styrene polymers; in primary forms, n.e.c. in heading no. 3903
3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms
  • 3904.10 Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms
  • 3904.21 Vinyl chloride, other halogenated olefin polymers; non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances
  • 3904.22 Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances
  • 3904.30 Vinyl chloride, other halogenated olefin polymers; vinyl chloride-vinyl acetate copolymers, in primary forms
  • 3904.40 Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904
  • 3904.50 Vinyl chloride, other halogenated olefin polymers; vinylidene chloride polymers, in primary forms
  • 3904.61 Halogenated olefin polymers; fluoro-polymers, polytetrafluoroethylene, in primary forms
  • 3904.69 Halogenated olefin polymers; fluoro-polymers (other than polytetrafluoroethylene), in primary forms
  • 3904.90 Vinyl chloride, other halogenated olefin polymers; n.e.c. in heading no. 3904
3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
  • 3905.12 Poly(vinyl acetate); in aqueous dispersion, in primary forms
  • 3905.19 Poly(vinyl acetate); (other than in aqueous dispersion), in primary forms
  • 3905.21 Vinyl acetate copolymers; in aqueous dispersion, in primary forms
  • 3905.29 Vinyl acetate copolymers; (other than in aqueous dispersion), in primary forms
  • 3905.30 Poly(vinyl alcohol); whether or not containing unhydrolysed acetate groups
  • 3905.91 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, copolymers
  • 3905.99 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, other than copolymers
3906 Acrylic polymers in primary forms
  • 3906.10 Acrylic polymers; poly(methyl methacrylate), in primary forms
  • 3906.90 Acrylic polymers; (other than polymethyl methacrylate), in primary forms
3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
  • 3907.10 Polyacetals; in primary forms
  • 3907.21 Polyethers other than polyacetals; in primary forms, bis(polyoxyethylene) methylphosphonate
  • 3907.29 Polyethers other than polyacetals, and bis(polyoxyethylene) methylphosphonate; in primary forms
  • 3907.30 Epoxide resins; in primary forms
  • 3907.40 Polycarbonates; in primary forms
  • 3907.50 Alkyd resins; in primary forms
  • 3907.61 Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher
  • 3907.69 Poly(ethylene terephthalate); in primary forms, having a viscosity of less than 78ml/g
  • 3907.70 Poly(lactic acid); in primary forms
  • 3907.91 Polyesters; n.e.c. in heading no. 3907, unsaturated, in primary forms
  • 3907.99 Polyesters; n.e.c. in heading no. 3907, saturated, in primary forms
3908 Polyamides in primary forms
  • 3908.10 Polyamides; polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12, in primary forms
  • 3908.90 Polyamides; n.e.c. in heading no. 3908, in primary forms
3909 Amino-resins, phenolic resins and polyurethanes, in primary forms
  • 3909.10 Amino-resins; urea and thiourea resins, in primary forms
  • 3909.20 Amino-resins; melamine resins, in primary forms
  • 3909.31 Amino-resins; n.e.c. in heading no. 3909, in primary forms, poly(methylene phenyl isocyanate) (Crude MDI, polymeric MDI)
  • 3909.39 Amino-resins; n.e.c. in heading no. 3909, in primary forms, other than poly(methylene phenyl isocyanate) (Crude MDI, polymeric MDI)
  • 3909.40 Phenolic resins; in primary forms
  • 3909.50 Polyurethanes; in primary forms
3910 Silicones in primary forms
  • 3910.00 Silicones; in primary forms
3911 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and similar products of chemical synthesis n.e.c. in chapter 39, in primary forms
  • 3911.10 Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes; in primary forms
  • 3911.20 Petroleum resins, poly(1,3-phenylene methylphosphonate), in primary forms
  • 3911.90 Polysulphides, polysulphones and similar products of chemical synthesis n.e.c. in chapter 39; in primary forms
3912 Cellulose and its chemical derivatives, n.e.c. or included, in primary forms
  • 3912.11 Cellulose acetates; non-plasticised, in primary forms
  • 3912.12 Cellulose acetates; plasticised, in primary forms
  • 3912.20 Cellulose nitrates (including collodions); in primary forms
  • 3912.31 Cellulose ethers; carboxymethylcellulose and its salts, in primary forms
  • 3912.39 Cellulose ethers; (other than carboxymethylcellulose and its salts), in primary forms
  • 3912.90 Cellulose and its chemical derivatives; n.e.c. in item no. 3912, in primary forms
3913 Natural polymers (e.g. alginic acid) and modified natural polymers (e.g. hardened proteins, chemical derivatives of natural rubber), n.e.c. or included, in primary forms
  • 3913.10 Polymers, natural; alginic acid, its salts and esters, in primary forms
  • 3913.90 Polymers, natural and modified natural; in primary forms (excluding alginic acid, its salts and esters)
3914 Ion-exchangers; based on polymers of heading no. 3901 to 3913, in primary forms
  • 3914.00 Ion-exchangers; based on polymers of heading no. 3901 to 3913, in primary forms
3915 Waste, parings and scrap, of plastics
  • 3915.10 Ethylene polymers; waste, parings and scrap
  • 3915.20 Styrene polymers; waste, parings and scrap
  • 3915.30 Vinyl chloride polymers; waste, parings and scrap
  • 3915.90 Plastics n.e.c. in heading no. 3915; waste, parings and scrap
3916 Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
  • 3916.10 Ethylene polymers; monofilament, of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked
  • 3916.20 Vinyl chloride polymers; monofilament, of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked
  • 3916.90 Plastics; monofilament, of plastics n.e.c. in heading no. 3916, cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked
3917 Tubes, pipes and hoses and fittings thereof (for example, joints, elbows, flanges), of plastics
  • 3917.10 Plastics; artificial guts (sausage casings) of hardened protein or of cellulosic materials
  • 3917.21 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of ethylene
  • 3917.22 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of propylene
  • 3917.23 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride 15% duty
  • 3917.29 Plastics; tubes, pipes and hoses thereof, rigid, of plastics n.e.c. in heading no. 3917
  • 3917.31 Plastics; tubes, pipes and hoses thereof, flexible, having a minimum burst pressure of 27.6MPa
  • 3917.32 Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, without fittings
  • 3917.33 Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, with fittings
  • 3917.39 Plastics; tubes, pipes and hoses thereof, n.e.c. in item no. 3917.30
  • 3917.40 Plastics; tube, pipe and hose fittings (e.g. joints, elbows, flanges)
3918 Floor coverings of plastics, self-adhesive or not, in rolls or tiles; wall or ceiling coverings of plastics, in rolls of a width not less than 45cm
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
3920 Plastics; plates, sheets, film, foil and strip (not self-adhesive); non-cellular and not reinforced, laminated, supported or similarly combined with other materials, n.e.c. in chapter 39
  • 3920.10 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 10% duty
  • 3920.20 Plastics; of polymers of propylene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.30 Plastics; of polymers of styrene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.43 Plastics; polymers of vinyl chloride, containing by weight not less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.49 Plastics; polymers of vinyl chloride, containing by weight, less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.51 Plastics; of acrylic polymers, polymethyl methacrylate, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.59 Plastics; of acrylic polymers (excluding polymethyl methacrylate), plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.61 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.62 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(ethylene terephthalate), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.63 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.69 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyesters n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.71 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of regenerated cellulose; non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.73 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.79 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose derivatives n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.91 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(vinyl butyral), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.92 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyamides, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.93 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of amino-resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.94 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3920.99 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of plastics n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
3921 Plastic plates, sheets, film, foil and strip n.e.c. in chapter 39
  • 3921.11 Plastics; plates, sheets, film, foil and strip, of polymers of styrene, cellular
  • 3921.12 Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular
  • 3921.13 Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular
  • 3921.14 Plastics; plates, sheets, film, foil and strip, of regenerated cellulose, cellular
  • 3921.19 Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular
  • 3921.90 Plastics; plates, sheets, film, foil and strip, other than cellular
3922 Sanitary ware; baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and sanitary ware, of plastics
  • 3922.10 Plastics; baths, shower-baths, sinks and wash-basins
  • 3922.20 Plastics; lavatory seats and covers
  • 3922.90 Plastics; bidets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 3922
3923 Plastic articles for the conveyance or packing of goods; stoppers, lids, caps and other closures of plastics
  • 3923.10 Plastics; boxes, cases, crates and similar articles for the conveyance or packing of goods
  • 3923.21 Ethylene polymers; sacks and bags (including cones), for the conveyance or packing of goods
  • 3923.29 Plastics; sacks and bags (including cones), for the conveyance or packing of goods, of plastics other than ethylene polymers
  • 3923.30 Plastics; carboys, bottles, flasks and similar articles, for the conveyance or packing of goods 15% duty
  • 3923.40 Plastics; spools, cops, bobbins and similar supports, for the conveyance or packing of goods
  • 3923.50 Plastics; stoppers, lids, caps and other closures, for the conveyance or packing of goods
  • 3923.90 Plastics; articles for the conveyance or packing of goods n.e.c. in heading no. 3923
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
3925 Plastics; builders' wares n.e.c. or included
  • 3925.10 Plastics; builders' ware, reservoirs, tanks, vats and similar containers of a capacity exceeding 300 litres
  • 3925.20 Plastics; builders' ware, doors, windows and their frames and thresholds for doors
  • 3925.30 Plastics; builders' ware, shutters, blinds (including venetian blinds) and similar articles and parts thereof
  • 3925.90 Plastics; builders' ware, n.e.c. or included in heading no. 3925
3926 Articles of plastics and articles of other materials of heading no. 3901 to 3914, n.e.c. in chapter 39
  • 3926.10 Plastics; office or school supplies
  • 3926.20 Plastics; articles of apparel and clothing accessories (including gloves, mittens and mitts)
  • 3926.30 Plastics; fittings for furniture, coachwork or the like
  • 3926.40 Plastics; statuettes and other ornamental articles
  • 3926.90 Plastics; other articles n.e.c. in chapter 39 20% duty
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