Customs - Tariff Book Last updated: 01 Jan 2020
SA Customs Tariff (Schedule 1 Part 1) Print
Notes
1.
This Chapter does not cover the following:
(a)
parings or similar waste, of raw hides or skins (heading 05.11);
(b)
birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
(c)
hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, or deer, roebucks or of dogs.
2.
(A)
Headings 41.04 and 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).
(B)
For the purposes of headings 41.04 to 41.06, the term "crust" includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
3.
Throughout this Schedule the expression "composition leather" means only substances of the kind referred to in heading 41.15.
Heading | CD | Description | Unit | General | EU | EFTA | SADC |
---|---|---|---|---|---|---|---|
41.01 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split: | ||||||
4101.20 | - Whole hides and skins, unsplit, of a mass per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved: | ||||||
4101.20.10 | 5 | -- Of bovine animals of a unit surface area exceeding 2,15 m2 which have undergone a tanning process (including a pre-tanning process) which is reversible | kg | 10% | free | free | free |
4101.20.90 | 3 | -- Other | kg | free | free | free | free |
4101.50 | - Whole hides and skins, of a mass exceeding 16 kg: | ||||||
4101.50.10 | 9 | -- Which have undergone a tanning process (including a pretanning process) which is reversible | kg | 10% | free | free | free |
4101.50.90 | 7 | -- Other | kg | free | free | free | free |
4101.90 | - Other, including butts, bends and bellies: | ||||||
4101.90.10 | 7 | -- Which have undergone a tanning process (including a pretanning process) which is reversible | kg | 10% | free | free | free |
4101.90.90 | 5 | -- Other | kg | free | free | free | free |
41.02 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split (excluding those excluded by Note 1(c) to this Chapter): | ||||||
4102.10 | 7 | - With wool on | kg | free | free | free | free |
4102.2 | - Without wool on: | ||||||
4102.21 | -- Pickled: | ||||||
4102.21.10 | 5 | --- Which have undergone a tanning process (including a pretanning process) which is reversible | kg | 10% | free | free | free |
4102.21.90 | 3 | --- Other | kg | free | free | free | free |
4102.29 | -- Other: | ||||||
4102.29.10 | 6 | --- Which have undergone a tanning process (including a pretanning process) which is reversible | kg | 10% | free | free | free |
4102.29.90 | 4 | --- Other | kg | free | free | free | free |
41.03 | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split (excluding those excluded by Note 1(b) or 1(c) to this Chapter): | ||||||
4103.20 | 5 | - Of reptiles | kg | free | free | free | free |
4103.30 | 4 | - Of swine | kg | free | free | free | free |
4103.90 | - Other: | ||||||
4103.90.10 | 4 | -- Of ostriches | kg | free | free | free | free |
4103.90.90 | 2 | -- Other | kg | free | free | free | free |
41.04 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: | ||||||
4104.1 | - In the wet state (including wet-blue): | ||||||
4104.11 | -- Full grains, unsplit; grain splits: | ||||||
4104.11.10 | 8 | --- Full grain, of bovine animals, unsplit, of a unit surface area of less than 2,15 m2 | kg | free | free | free | free |
4104.11.90 | 6 | --- Other | kg | 10% | free | free | free |
4104.19 | -- Other: | ||||||
4104.19.10 | 9 | --- Whole bovine hides and skins of a unit surface area of less than 2,15 m2 (excluding flesh splits) | kg | free | free | free | free |
4104.19.90 | 7 | --- Other | kg | 10% | free | free | free |
4104.4 | - In the dry state (crust): | ||||||
4104.41 | -- Full grains, unsplit; grain splits: | ||||||
4104.41.10 | 1 | --- Whole bovine hides and skins of a unit surface area of less than 2,15 m2 | kg | free | free | free | free |
4104.41.90 | 0 | --- Other | kg | 10% | free | free | free |
4104.49 | -- Other: | ||||||
4104.49.10 | 2 | --- Whole bovine hides and skins of a unit surface area of less than 2,15 m2 (excluding flesh splits) | kg | free | free | free | free |
4104.49.90 | 0 | --- Other | kg | 10% | free | free | free |
41.05 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared: | ||||||
4105.10 | 8 | - In the wet state (including wet-blue) | kg | 10% | free | free | free |
4105.30 | 7 | - In the dry state (crust) | kg | 10% | free | free | free |
41.06 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared: | ||||||
4106.2 | - Of goats or kids: | ||||||
4106.21 | 2 | -- In the wet state (including wet-blue) | kg | free | free | free | free |
4106.22 | 9 | -- In the dry state (crust) | kg | free | free | free | free |
4106.3 | - Of swine: | ||||||
4106.31 | 7 | -- In the wet state (including wet-blue) | kg | free | free | free | free |
4106.32 | 3 | -- In the dry state (crust) | kg | free | free | free | free |
4106.40 | 5 | - Of reptiles | kg | free | free | free | free |
4106.9 | - Other: | ||||||
4106.91 | -- In the wet state (including wet-blue): | ||||||
4106.91.10 | 1 | --- Of ostriches | kg | free | free | free | free |
4106.91.90 | 6 | --- Other | kg | free | free | free | free |
4106.92 | -- In the dry state (crust): | ||||||
4106.92.10 | 8 | --- Of ostriches | kg | free | free | free | free |
4106.92.90 | 6 | --- Other | kg | free | free | free | free |
41.07 | Leather furher prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split (excluding leather of heading 41.14): | ||||||
4107.1 | - Whole hides and skins: | ||||||
4107.11 | -- Full grains, unsplit: | ||||||
4107.11.10 | 9 | --- Of bovine animals, of a unit surface area of less than 2,15 m2 | kg | free | free | free | free |
4107.11.90 | 7 | --- Other | kg | 10% | free | free | free |
4107.12 | -- Grain splits: | ||||||
4107.12.10 | 5 | --- Of bovine animals, of a unit surface area of less than 2,15 m2 | kg | free | free | free | free |
4107.12.90 | 3 | --- Other | kg | 10% | free | free | free |
4107.19 | -- Other: | ||||||
4107.19.10 | 9 | --- Of bovine animals, of a unit surface area of less than 2,15 m2 (excluding flesh splits) | kg | free | free | free | free |
4107.19.90 | 8 | --- Other | kg | 10% | free | free | free |
4107.9 | - Other, including sides: | ||||||
4107.91 | 8 | -- Full grains, unsplit | kg | 10% | free | free | free |
4107.92 | 4 | -- Grain splits | kg | 10% | free | free | free |
4107.99 | 9 | -- Other | kg | 10% | free | free | free |
4108.00 | |||||||
4109.00 | |||||||
4110.00 | |||||||
4111.00 | |||||||
4112.00 | 5 | Leather further prepared after tanning or crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split (excluding leather of heading 41.14) | kg | 10% | free | free | free |
41.13 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split (excluding leather of heading 41.14): | ||||||
4113.10 | 3 | - Of goats or kids | kg | free | free | free | free |
4113.20 | 8 | - Of swine | kg | free | free | free | free |
4113.30 | 2 | - Of reptiles | kg | free | free | free | free |
4113.90 | - Other: | ||||||
4113.90.10 | 7 | -- Of ostriches | kg | free | free | free | free |
4113.90.90 | 5 | -- Other | kg | free | free | free | free |
41.14 | Chamois (including combination chamois) leather; patent leather and laminated leather; metallised leather: | ||||||
4114.10 | 7 | - Chamois (including combination chamois) leather | kg | free | free | free | free |
4114.20 | 1 | - Patent leather and patent laminated leather; metallised leather | kg | free | free | free | free |
41.15 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour: | ||||||
4115.10 | 0 | - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | kg | free | free | free | free |
4115.20 | 5 | - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | kg | free | free | free | free |
Notes
1.
For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
2.
This Chapter does not cover the following:
(a)
sterile surgical catgut or similar sterile suture materials (heading 30.06);
(b)
articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);
(c)
made up articles of netting (heading 56.08);
(d)
articles of Chapter 64;
(e)
headgear or parts thereof of Chapter 65;
(f)
whips, riding-crops or other articles of heading 66.02;
(g)
cuff-links, bracelets or other imitation jewellery (heading 71.17);
(h)
fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
(ij)
strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);
(k)
articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l)
articles of Chapter 95 (for example, toys, games, sports requisites); or
(m)
buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06.
3.
(A)
In addition to the provisions of Note 2 above, heading 42.02 does not cover:
(a)
bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23);
(b)
articles of plaiting materials (heading 46.02).
(B)
Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
4.
For the purposes of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).
Heading | CD | Description | Unit | General | EU | EFTA | SADC |
---|---|---|---|---|---|---|---|
4201.00 | 0 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | kg | 30% | 20% | 20% | free |
42.02 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette- cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper: | ||||||
4202.1 | - Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: | ||||||
4202.11 | 5 | -- With outer surface of leather or of composition leather | u | 30% | 20% | 20% | free |
4202.12 | 1 | -- With outer surface of plastics or of textile materials | u | 30% | 20% | 20% | free |
4202.19 | 6 | -- Other | u | 30% | 20% | 20% | free |
4202.2 | - Handbags, whether or not with shoulder strap, including those without handle: | ||||||
4202.21 | -- With outer surface of leather or of composition leather: | ||||||
4202.21.10 | 7 | --- Of ostrich leather | u | 30% | 20% | 20% | free |
4202.21.90 | 5 | --- Other | u | 30% | 20% | 20% | free |
4202.22 | 6 | -- With outer surface of sheeting of plastics or of textile materials | u | 30% | 20% | 20% | free |
4202.29 | 0 | -- Other | u | 30% | 20% | 20% | free |
4202.3 | - Articles of a kind normally carried in the pocket or in the handbag: | ||||||
4202.31 | -- With outer surface of leather or of composition leather: | ||||||
4202.31.10 | 1 | --- Of ostrich leather | kg | 30% | 20% | 20% | free |
4202.31.90 | 1 | --- Other | kg | 30% | 20% | 20% | free |
4202.32 | 0 | -- With outer surface of sheeting of plastics or of textile materials | kg | 30% | 20% | 20% | free |
4202.39 | 5 | -- Other | kg | 30% | 20% | 20% | free |
4202.9 | - Other: | ||||||
4202.91 | 1 | -- With outer surface of leather or of composition leather | kg | 30% | 20% | 20% | free |
4202.92 | 8 | -- With outer surface of sheeting of plastics or of textile materials | kg | 30% | 20% | 20% | free |
4202.99 | 2 | -- Other | kg | 30% | 20% | 20% | free |
42.03 | Articles of apparel and clothing accessories, of leather or of composition leather: | ||||||
4203.10 | - Articles of apparel: | ||||||
4203.10.10 | 4 | -- Of ostrich leather | kg | 30% | 20% | 20% | free |
4203.10.90 | 8 | -- Other | kg | 30% | 20% | 20% | free |
4203.2 | - Gloves, mittens and mitts: | ||||||
4203.21 | 3 | -- Specially designed for use in sports | kg | 10% | free | free | free |
4203.29 | 4 | -- Other | kg | 20% | 20% | 20% | free |
4203.30 | - Belts and bandoliers: | ||||||
4203.30.10 | 9 | -- Of ostrich leather | kg | 30% | 20% | 20% | free |
4203.30.90 | 7 | -- Other | kg | 30% | 20% | 20% | free |
4203.40 | 6 | - Other clothing accessories | kg | 30% | 20% | 20% | free |
4205.00 | Other articles of leather or of composition leather: | ||||||
4205.00.10 | 2 | - Articles of a kind used in machinery or mechanical appliances or for other technical uses | kg | free | free | free | free |
4205.00.90 | 0 | - Other | kg | 15% | 11% | 11% | free |
4206.00 | 9 | Articles of gut (excluding silk-worm gut), of goldbeater's skin, of bladders or of tendons | kg | 15% | 10% | 10% | free |
Notes
1.
Throughout this Schedule references to "furskins" (excluding to raw furskins of heading 43.01), apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2.
This Chapter does not cover the following:
(a)
birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);
(b)
raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c)
gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03);
(d)
articles of Chapter 64;
(e)
headgear or parts thereof of Chapter 65; or
(f)
articles of Chapter 95 (for example, toys, games, sports requisites).
3.
Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4.
Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.
5.
Throughout this Schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).
Heading | CD | Description | Unit | General | EU | EFTA | SADC |
---|---|---|---|---|---|---|---|
43.01 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use) (excluding raw hides and skins of heading No. 41.01, 41.02 or 41.03): | ||||||
4301.10 | 7 | - Of mink, whole, with or without head, tail or paws | kg | free | free | free | free |
4301.30 | 6 | - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws | kg | free | free | free | free |
4301.60 | 2 | - Of fox, whole, with or without head, tail or paws | kg | free | free | free | free |
4301.80 | 9 | - Other furskins, whole, with or without head, tail or paws | kg | free | free | free | free |
4301.90 | 3 | - Heads, tails, paws and other pieces or cuttings, suitable for furrier's use | kg | free | free | free | free |
43.02 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) (excluding those of heading 43.03): | ||||||
4302.1 | - Whole skins, with or without head, tail or paws, not assembled: | ||||||
4302.11 | 7 | -- Of mink | kg | 15% | free | free | free |
4302.19 | -- Other: | ||||||
4302.19.10 | 5 | --- Of lamb, the following Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb | kg | free | free | free | free |
4302.19.90 | 3 | --- Other | kg | 15% | free | free | free |
4302.20 | 5 | - Heads, tails, paws and other pieces or cuttings, not assembled | kg | 15% | free | free | free |
4302.30 | 3 | - Whole skins and pieces or cuttings thereof, assembled | kg | 15% | free | free | free |
43.03 | Articles of apparel, clothing accessories and other articles of furskin: | ||||||
4303.10 | 4 | - Articles of apparel and clothing accessories | kg | 30% | free | free | free |
4303.90 | 0 | - Other | kg | 30% | free | free | free |
4304.00 | Artificial fur and articles thereof: | ||||||
4304.00.10 | 0 | - Articles of apparel and clothing accessories | kg | 30% | free | free | free |
4304.00.90 | 9 | - Other | kg | 30% | free | free | free |
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