How is import duty calculated in South Africa?

SARS calculates import duty on the customs value of the goods — multiply that value by the applicable duty rate from the SARS Tariff Book. VAT at 15% is then charged on the Added Tax Value (ATV): the customs value uplifted by 10% (for goods imported from outside the Southern African Customs Union) plus the customs duty.

What is the VAT rate on imports in South Africa?

South Africa charges 15% VAT on imports. VAT is calculated on the Added Tax Value (ATV) — the customs value plus a 10% uplift (for non-SACU imports) plus the customs duty — not just the purchase price.

How do I find the duty rate for my product?

Use the HS code for your product and look it up in the SARS Tariff Book (Schedule 1, Part 1) on the SARS website. The General Rate column shows the duty rate for imports from countries without a preferential trade agreement.

What clearing fees should I add to my landed cost?

ZA customs clearing agent fees typically range from R2,500 to R8,000 per shipment depending on complexity. Port terminal charges add approximately 0.5-1% of CIF value. The Trade Caravan calculator uses R3,500 as a default clearing fee.

Import Duty & VAT Calculator South Africa 2026

Enter shipment details

Product description or HS code (we'll suggest the duty rate)

FOB Value (ex-factory) Value before freight and insurance

Currency

ZAR Exchange Rate Updates automatically when you change currency

Freight Cost (same currency)

Insurance (same currency)

Customs Duty Rate (%) Find your rate at tariff.sars.gov.za

Clearing & Forwarding Fee (ZAR) Default R3,500 — adjust to your agent's quote

How it works

CIF = FOB + Freight + Insurance (converted to ZAR)
Duty = customs value × your tariff rate
ATV = (customs value × 1.10) + Duty (SARS Added Tax Value — the 10% uplift applies to non-SACU imports)
VAT = ATV × 15%
Total = CIF + Duty + VAT + Clearing fee

Find your HS tariff heading and duty rate at SARS Online Tariff Book.

VAT is levied at the port of entry on the Added Tax Value — the customs value plus a 10% uplift plus duty.

Note: SARS values customs duty on the FOB price (international freight & insurance are excluded from the customs value, and the 10% uplift stands in for them when calculating VAT). This calculator uses the CIF value as a conservative proxy, so estimates run slightly high — treat the result as a safe upper-bound for budgeting and confirm the exact figure with your clearing agent.

Learn more: Customs value explained · What is an HS code? · CIF explained

Import Duty & VAT Calculator

Enter shipment details

Duty above R5,000 — get professional help