Customs Duty Calculator

South Africa – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into South Africa Either by a private individual or a commercial entity.

The valuation method is FOB.

  • The import duty and taxes payable are calculated exclusively on the value of the imported goods.
  • Some expensive or non-essential items may be subject to additional ad valorem duties and some dumpable products may be subject to anti-dumping duties.

Below is the Duty and Sales tax for South Africa :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 45% 18.74% ST=14%
VAT = ST * (CIF + Duty+ other taxes)
No threshold

Extra taxes and customs fees while importing:

Type of Tax Products Rates
Additional ad valorem duties Luxury items like Alcohol, perfume Varying range
Anti-dumping Duties(countervailing duties) Goods considered to be dumped in South Africa and subsidised imported goods Varying range

Excise duty is levied on certain locally manufactured goods as well as their imported equivalents. A specific duty at a pre-determined amount is levied on tobacco and liquor, and an ad valorem duty (calculated as a percentage of price) on certain luxury goods and automobiles. Relief from excise duty is available for exported products and for certain products produced in the course of specified farming, forestry, and (limited) manufacturing activities.

Please find the lists and detailed information about other taxes here.

NOTE:

  • Some electronic goods like laptops, electric guitars are not subjected to duty.
  • As there is no threshold duty and taxes are payable irrespective of import goods value.
  • Anti dumping and countervailing duties are either applied on an ad valorem basis (as a percentage of the value of the goods) or as a specific duty (as cents per unit).