The National Customs Tariff is a Guide to compute all the taxes or levies payable on goods (commodities) imported. It is a publication of such taxes stipulated under various Acts and Enactments, consolidated in to one book for ease of reference, both by the Customs Officials as well as the general public.

The following taxes have been consolidated incorporating amendments made up to December 18, 2019.

  • Customs Duty payable in terms of schedule ‘A’ of the Customs Ordinance (Chapter 235), stipulated by Revenue Protection Orders made under the Revenue Protection Act, No 19 of 1962.
  • Value Added Tax payable in terms of VAT Act No.14 of 2002.
  • Excise Duty payable in terms of Excise (Special Provisions) Act No. 13 of 1989.
  • Port and Airport Development Levy payable in terms of Section 2 of Finance Act No. 11 of 2002.
  • Nation Building Tax payable in terms of NBT Act No. 9 of 2009.
  • Special Commodity Levy payable in terms of Section 2 of Special Commodity Levy Act No. 48 of 2007.
  • Export Development Board (EDB) Cess payable in terms of Export Development Act No. 40 of 1979.

Download updated new Customs Tariff as at 18 December 2019

      Customs Tariff – HS Codes Book


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