HS 31Agricultural · South Africa

HS Code for Fertilizers - Import into South Africa

Duty and tax snapshot for importing agricultural (HS 31) into South Africa. Typical MFN duty ~0%, 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

16.5%

Worked landed-cost example

USD 90,000 FOB parcel of agricultural (HS 31) shipped to South Africa.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Assessable value (CIF + 10% landing)USD 108,900

Import duty @ 0%USD 0

VAT @ 15%USD 16,335

Destination inlandUSD 1,800

Landed cost ≈ USD 117,135

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

Sample HS codes

Code	Description
3102.10	Urea, whether or not in aqueous solution (46-0-0, prilled or granular)
3102.21	Ammonium sulphate (21-0-0-24S)
3102.30	Ammonium nitrate
3103.11	Superphosphates, P2O5 ≥ 35% (TSP)
3104.20	Potassium chloride (MOP, 60% K2O)
3104.30	Potassium sulphate (SOP, 50% K2O)
3105.20	NPK compound fertilizers (10-26-26, 12-32-16, 20-20-0)
3105.30	Diammonium phosphate (DAP, 18-46-0)
3105.40	Monoammonium phosphate (MAP, 11-52-0)

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 agricultural (HS 31) into South Africa?

South Africa applies an MFN duty of about 0% on HS chapter 31 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 agricultural 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 90,000 FOB shipment of agricultural into South Africa?

On a USD 90,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 99,000. Applying 0% duty and 15% VAT brings total taxes to about USD 16,335 (~16.5% of CIF). Landed at buyer's warehouse ≈ USD 117,135.

Which HS code should I use for agricultural in South Africa?

Start with the 6-digit international HS heading - for example 3102.10 (Urea, whether or not in aqueous solution (46-0-0, prilled or granular)). 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 agricultural 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 31?

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.