Section IV · 9 chapters

Prepared foodstuffs; beverages, spirits & tobacco

South African import duty, VAT and classification for everything in this part of the tariff

Section IV at a glance

HS section
IV — Prepared foodstuffs; beverages, spirits & tobacco
Chapters
16, 17, 18, 19, 20, 21, 22, 23, 24
Tariff headings
57 (220 subheadings)
General customs duty
0% – 40% (plus 1 line charged per kg or unit)
Import VAT
15% on the added tax value (ATV)
Duty pages published
20

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

Section IV of the Harmonised System covers prepared foodstuffs; beverages, spirits & tobacco, spread across 9 chapters and 57 tariff headings. Pick the chapter your product falls in to see every heading and subheading, or jump straight to one of the duty pages below.

Chapters in this section

16 Preparations of meat, fish & seafood
5 headings 2 17 Sugars & sugar confectionery
4 headings 2 18 Cocoa & cocoa preparations
6 headings 1 19 Cereal, flour, starch & milk preparations; pastry
5 headings 4 20 Preparations of vegetables, fruit & nuts
9 headings 2 21 Miscellaneous edible preparations
6 headings 4 22 Beverages, spirits & vinegar
9 headings 4 23 Food industry residues & animal feed
9 headings 1 24 Tobacco & manufactured tobacco substitutes
4 headings

Duty pages in Section IV

1602.32 Prepared or preserved chicken 30% duty + 15% VAT 1604.14 Prepared or preserved tuna (canned) 30% duty + 15% VAT 1701.99 Refined cane or beet sugar 483,72c/kg duty + 15% VAT 1704.90 Sugar confectionery (sweets, not chocolate) 37% duty + 15% VAT 1806.31 Chocolate in blocks/bars, filled 20% duty + 15% VAT 1901.10 Infant food preparations (retail) 20% duty + 15% VAT 1902.19 Pasta, uncooked (spaghetti, macaroni & similar) 40% duty + 15% VAT 1905.31 Sweet biscuits 21% duty + 15% VAT 1905.90 Bread, rusks & savoury crackers 20% duty + 15% VAT 2005.20 Prepared potatoes (chips & crisps) 20% duty + 15% VAT 2009.89 Fruit & vegetable juices 20% duty + 15% VAT 2101.11 Instant coffee extracts & concentrates 0% duty + 15% VAT 2103.20 Tomato ketchup & other tomato sauces 5% duty + 15% VAT 2104.10 Soups & broths (and preparations) 20% duty + 15% VAT 2106.90 Food preparations not elsewhere specified 0% duty + 15% VAT 2202.10 Sweetened or flavoured soft drinks 0% duty + 15% VAT 2203.00 Beer made from malt 5% duty + 15% VAT 2204.21 Wine in bottles (≤2 litres) 25% duty + 15% VAT 2208.30 Whiskies 0% duty + 15% VAT 2309.10 Dog & cat food (retail packs) 20% duty + 15% VAT
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