Definition
The numerical code from the Harmonised System used to classify a product in the Customs and Excise Tariff, determining the rate of duty payable. In South Africa the tariff is administered by SARS and based on the World Customs Organization's Harmonised System, with national subheadings added. Correct classification under the right tariff heading is the importer's legal responsibility and underpins duty, VAT and trade-statistics reporting.
Frequently asked questions
What is Tariff Heading?
The numerical code from the Harmonised System used to classify a product in the Customs and Excise Tariff, determining the rate of duty payable. In South Africa the tariff is administered by SARS and based on the World Customs Organization's Harmonised System, with national subheadings added. Correct classification under the right tariff heading is the importer's legal responsibility and underpins duty, VAT and trade-statistics reporting.
Which glossary terms are related to Tariff Heading?
Tariff Heading is a customs & sars term in the South African import/export industry. Related terms in the same area include 70707070 (Customs Code), Ad Valorem Duty, AEO (Authorised Economic Operator), Anti-Dumping Duty, B-BBEE (Broad-Based Black Economic Empowerment) — each has its own plain-English definition in the TradeCaravan glossary.