How is import duty calculated in South Africa?

Customs duty is charged on the customs value — goods plus freight and insurance (CIF) — at a rate set by the tariff (HS) code of the item. Rates range from 0% for many inputs up to 45% or more on protected goods such as clothing and footwear.

What is the Added Tax Value (ATV) and the 10% upliftment?

Import VAT is not charged on the bare customs value. SARS uplifts the customs value by 10%, then adds the duty (and any excise) to form the Added Tax Value (ATV). VAT at 15% is charged on that ATV, so the effective VAT base is higher than the goods value alone.

What VAT rate applies to imports?

Standard import VAT is 15%, the same as the domestic rate. It is calculated on the ATV — (customs value × 1.10) + duty + excise — and is recoverable by VAT-registered importers as input tax, subject to the usual rules.

Can duty be reduced by a trade agreement?

Yes. Goods originating in SADC, the EU (under the SADC-EU EPA), or other partners may enter at a reduced or zero duty rate if they meet the rules of origin and you present a valid certificate. Enter the preferential rate in the duty field to model this.

Does this include clearing-agent and other fees?

No. It estimates the statutory duty, excise and import VAT only. Clearing-agent fees, port and cargo-dues, and storage are charged separately by your forwarder and should be added to get your true total cost.

South Africa Import Duty & Customs Calculator

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This South Africa import duty and customs calculator estimates the full landed cost of a shipment — customs duty, the 10% Added Tax Value upliftment, import VAT and the final total — the way the South African Revenue Service (SARS) assesses imports.

How it works

The calculation follows the SARS sequence:

Customs value (CIF) = goods (FOB) + freight + insurance.
Customs duty = customs value × the duty rate for your tariff (HS) code.
Added Tax Value (ATV) = (customs value × 1.10) + duty + any ad valorem excise. The 10% upliftment is a statutory rule that raises the VAT base above the bare customs value.
Import VAT = ATV × 15%.
Total landed cost = customs value + duty + excise + VAT.

Example

Importing goods worth R12,000 with R1,500 freight and R300 insurance gives a customs value of R13,800. At a 20% duty rate the duty is R2,760. The ATV is (13,800 × 1.10) + 2,760 = R17,940, so VAT at 15% is about R2,691. Total landed cost is roughly R19,251 before agent fees.

Notes

The duty rate depends on the HS code — look it up in the SARS tariff book; rates run from 0% to 45%+.
Goods qualifying under SADC or the SADC-EU EPA may enter duty-free with a valid origin certificate.
Clearing-agent, port and storage fees are extra and not modelled here.