Chapter 94 · Section XX

Furniture, bedding, lamps & prefabricated buildings

Miscellaneous manufactured articles

Chapter 94 at a glance

HS chapter
94
Section
XX — Miscellaneous manufactured articles
Tariff headings
6 (54 subheadings)
General customs duty
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 94 covers furniture, bedding, lamps & prefabricated buildings. 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

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 9404.21 Mattresses of cellular rubber or plastic 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 9406.20 Prefabricated / modular buildings 20% duty + 15% VAT

All 6 tariff headings in Chapter 94

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.

9401 Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof 20% duty

Full duty, VAT & risk page for 9401 →

  • 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) 20% duty
  • 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
9402 Furniture; medical, surgical, dental or veterinary (e.g. operating tables, hospital beds, dentists' chairs) barbers' chairs; parts
  • 9402.10 Chairs; dentists', barbers' or similar chairs having rotating as well as both reclining and elevating movements, and parts thereof
  • 9402.90 Furniture; for medical, surgical, veterinary use (e.g. operating tables, examination tables, hospital beds with mechanical fittings) and parts thereof
9403 Furniture and parts thereof, n.e.c. in chapter 94
  • 9403.10 Furniture; metal, for office use
  • 9403.20 Furniture; metal, other than for office use 20% duty
  • 9403.30 Furniture; wooden, for office use
  • 9403.40 Furniture; wooden, for kitchen use
  • 9403.50 Furniture; wooden, for bedroom use
  • 9403.60 Furniture; wooden, other than for office, kitchen or bedroom use 20% duty
  • 9403.70 Furniture; plastic
  • 9403.82 Furniture; of bamboo
  • 9403.83 Furniture; of rattan
  • 9403.89 Furniture; of cane, osier, or similar materials (other than bamboo or rattan)
  • 9403.91 Furniture; parts, of wood
  • 9403.99 Furniture; parts, of other than wood
9404 Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered
  • 9404.10 Mattress supports
  • 9404.21 Mattresses; of cellular rubber or plastics, whether or not covered 20% duty
  • 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)
9405 Luminaires and light fittings; including searchlights, spotlights and parts thereof, n.e.c.; illuminated signs, name-plates and the like, having permanently fixed light source and parts thereof n.e.c. or included 20% duty

Full duty, VAT & risk page for 9405 →

  • 9405.11 Luminaires and light fittings; chandeliers and electric ceiling or wall light fittings; (excluding those used for lighting public open spaces or thoroughfares), for use solely with light-emitting diode (LED) light sources 20% duty
  • 9405.19 Chandeliers and electric ceiling or wall light fittings; (excluding those used for lighting public open spaces or thoroughfares), for use other than with light-emitting diode (LED) light sources
  • 9405.21 Luminaires and light fittings; electric, table, desk, bedside or floor-standing, for use solely with light-emitting diode (LED) light sources
  • 9405.29 Luminaires and light fittings; electric, table, desk, bedside or floor-standing, for other than use solely with light-emitting diode (LED) light sources
  • 9405.31 Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for use solely with light-emitting diode (LED) light sources
  • 9405.39 Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for other than use solely with light-emitting diode (LED) light sources
  • 9405.41 Luminaires and light fittings; electric, photovoltaic, designed for use solely with light-emitting diode (LED) light sources
  • 9405.42 Luminaires and light fittings; electric, designed for use solely with light-emitting diode (LED) light sources
  • 9405.49 Luminaires and light fittings; electric, designed for other than use solely with light-emitting diode (LED) light sources
  • 9405.50 Luminaires and light fittings; non-electric
  • 9405.61 Luminaires; illuminated signs, illuminated name-plates and the like, designed for use solely with light-emitting diode (LED) light sources
  • 9405.69 Luminaires; illuminated signs, illuminated name-plates and the like, designed for other than use solely with light-emitting diode (LED) light sources
  • 9405.91 Lamps and light fittings; parts thereof, of glass
  • 9405.92 Lamps and light fittings; parts thereof, of plastics
  • 9405.99 Lamps and light fittings; parts thereof, of materials other than glass or plastics
9406 Buildings; prefabricated
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