HS Section VII — Plastics & rubber

Section VII at a glance

HS section: VII — Plastics & rubber
Chapters: 39, 40
Tariff headings: 43 (211 subheadings)
General customs duty: 10% – 43%
Import VAT: 15% on the added tax value (ATV)
Duty pages published: 13

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

Section VII of the Harmonised System covers plastics & rubber, spread across 2 chapters and 43 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

39 Plastics & articles thereof
26 headings 8 40 Rubber & articles thereof
17 headings 5

Duty pages in Section VII

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 4009.31 Rubber tubes, pipes & hoses (textile-reinforced) 15% duty + 15% VAT 4011.10 New pneumatic rubber tyres for motor cars 30% duty + 15% VAT 4011.20 New pneumatic tyres for buses & lorries 25% duty + 15% VAT 4012.11 Retreaded tyres for motor cars 43% duty + 15% VAT 4016.93 Rubber seals, gaskets & O-rings 15% duty + 15% VAT

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