HS Code 9823.52 : Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for goods imported from canada, as provided in note 11(a), apparel goods as provided in note 11(a)(i), cotton or man-made fiber apparel as provided in note 11(a)(i)(a) to this subchapter is 9823.52. Under the 2026 South Africa (SARS), the representative MFN general duty rate is coverage in progress [SARS Customs].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 98
Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule
Heading 9823
Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule
Subheading .52
.52
Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
South Africa (SARS Customs / SACU Tariff)
9823.52
MODULE 5: SOUTH AFRICA IMPORT DUTY & VAT BREAKDOWN
Notice: South African customs entry, SACU tariff classification, MFN duties, and 15% import VAT are governed by the South African Revenue Service (SARS). Always verify declarable lines with SARS prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: SOUTH AFRICA Trade Remedies & Safeguards
South African Revenue Service (SARS) Anti-Dumping / Trade Defence
Standard SARS Customs Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter. |
| FTA | South Africa Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter
MODULE 11: SARS Tariff Determination
Legally binding tariff classification determinations issued by SARS Customs for HS 9823.52.
Query official SARS portal:
Search SARS Portal for 9823.52 →SARS South Africa Declarable Lines (9823.52)
National line-level (8/10-digit) detail for South Africa (SARS): coverage in progress.
Universal 6-digit WCO backbone applied rate: coverage in progress. Confirm the full national commodity code at the official source (SARS Customs).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 9823.01 | Subheading under Heading 9823 | HS 9823.01 South Africa Duty & Entry Rules → |
| 9823.02 | Subheading under Heading 9823 | HS 9823.02 South Africa Duty & Entry Rules → |
| 9823.03 | Subheading under Heading 9823 | HS 9823.03 South Africa Duty & Entry Rules → |
| 9823.04 | Subheading under Heading 9823 | HS 9823.04 South Africa Duty & Entry Rules → |
Official Primary Sources & Authority References
SARS Customs & Excise Tariff Schedule ↗
Official South Africa SARS MFN tariff items, 15% VAT, and SACU/SADC rules.
SARS Tariff Determination Portal ↗
SARS Customs legally binding tariff classification determinations database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter?
Under WCO Harmonized System 2022 and United States (USITC HTS), Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter is classified under HS 9823.52 (Heading 9823, Chapter 98). The representative ZA MFN general duty rate is coverage in progress.
How is HS 9823.52 distinguished within Heading 9823 (Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule)?
Heading 9823 covers Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule. Subheading 9823.52 specifically isolates Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9823.
What are the primary candidate subheadings related to HS 9823.52?
Related subheadings under Heading 9823 include 9823.01, 9823.02, 9823.03, 9823.04, 9823.05, 9823.06, 9823.07, 9823.08. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9823.52 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter?
Commercial shipments of Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9823.52?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 9823.52 in South Africa?
Commercial imports of Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter under HS 9823.52 into South Africa are subject to 15% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in South Africa?
The customs de minimis threshold for import shipments into South Africa is ZAR 500 (~$27). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in South Africa?
Customs declarations, import duty assessments, and SARS Tariff Determination System for HS 9823.52 are administered by South African Revenue Service (SARS).
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