HS 3903Plastics & Rubber · South Africa

ABS Resin - HS 3903 classification, duty and landed cost - Import into South Africa

Duty and tax snapshot for importing plastics & rubber (HS 3903) into South Africa. Typical MFN duty ~6%, VAT 15% on assessable value + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

15%

Total taxes / CIF

24.1%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3903) shipped to South Africa.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Assessable value (CIF + 10% landing)USD 54,450

Import duty @ 6%USD 3,267

VAT @ 15%USD 8,658

Destination inlandUSD 900

Landed cost ≈ USD 62,325

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3903.30	Acrylonitrile-butadiene-styrene copolymers
3901.90	Polymers of ethylene, other

South Africa duty regime

SACU Common External Tariff shared with Botswana, Eswatini, Lesotho, Namibia. Preferential rates under SADC, AfCFTA, SACU-EFTA, SACU-Mercosur, SADC-EU EPA and SACU+M-UK.

Customs notes

· 8-digit HS code (WCO 6 + 2 SACU national digits) administered by SARS Customs.
· SARS EDI Customs Interface is the electronic clearance system; SAD 500 declaration format.
· AGOA (US preferential access) eligibility is reviewed annually and select goods have been suspended - verify current status per HS line.

Frequently asked questions

What is the typical import duty on plastics & rubber (HS 3903) into South Africa?

South Africa applies an MFN duty of about 6% on HS chapter 3903 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (SACU Common External Tariff shared with Botswana, Eswatini, Lesotho, Namibia) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of plastics & rubber in South Africa?

South Africa charges VAT at 15% on the assessable value (CIF + landing uplift) plus duty. SACU CET; VAT on (CIF+10% uplift)+duty

What is the landed cost of a USD 45,000 FOB shipment of plastics & rubber into South Africa?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 15% VAT brings total taxes to about USD 11,925 (~24.1% of CIF). Landed at buyer's warehouse ≈ USD 62,325.

Which HS code should I use for plastics & rubber in South Africa?

Start with the 6-digit international HS heading - for example 3903.30 (Acrylonitrile-butadiene-styrene copolymers). South Africa customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping plastics & rubber to South Africa?

Most importers into South Africa prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does South Africa customs need to clear HS 3903?

8-digit HS code (WCO 6 + 2 SACU national digits) administered by SARS Customs. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.