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Customs - Tariff Book Last updated: 01 Jan 2020

SA Customs Tariff (Schedule 1 Part 1) Print

Section IX
Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
Chapter 44
Wood and Articles of Wood; Wood Charcoal

Notes

1.

This Chapter does not cover the following:

(a)

wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);

(b)

bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);

(c)

wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);

(d)

activated charcoal (heading 38.02);

(e)

articles of heading 42.02;

(f)

goods of Chapter 46;

(g)

footwear or parts thereof of Chapter 64;

(h)

goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(ij)

goods of heading 68.08);

(k)

imitation jewellery of heading 71.17;

(l)

goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);

(m)

goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n)

parts of firearms (heading 93.05);

(o)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(p)

articles of Chapter 95 (for example, toys, games, sports requisites);

(q)

articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 96.03; or

(r)

articles of Chapter 97 (for example, works of art).

2.

In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3.

Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4.

Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes (excluding square or rectangular) or submitted to any other operation provided it does not give them the character of articles of other headings.

5.

Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6.

Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Subheading Note

1.

For the purposes of subheading 4401.31, the expression "wood pellets" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture- making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

HeadingCDDescriptionUnitGeneralEUEFTASADC
44.01Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:
4401.1- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
4401.115-- Coniferouskgfreefreefreefree
4401.121-- Non-coniferouskgfreefreefreefree
4401.2- Wood in chips or particles:
4401.213-- Coniferouskgfreefreefreefree
4401.226-- Non-coniferouskgfreefreefreefree
4401.3- Sawdust and wood waste and scrap, agglomerated, in logs, briquettes, pellets or similar forms:
4401.314-- Wood pelletskgfreefreefreefree
4401.395-- Otherkgfreefreefreefree
4401.402- Sawdust and wood waste and scrap, not aggloromatedkgfreefreefreefree
44.02Wood charcoal (including shell or nut charcoal), whether or not agglomerated:
4402.102- Of bambookgfreefreefreefree
4402.909- Otherkgfreefreefreefree
44.03Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared:
4403.1- Treated with paint, stains, creosote or other preservatives:
4403.112-- Coniferousm3freefreefreefree
4403.129-- Non-coniferousm3freefreefreefree
4403.2- Other, coniferous:
4403.217-- Of pine (Pinus spp.), of which any cross-sectional dimension is 15 cm or morem3freefreefreefree
4403.223-- Of pine (Pinus spp.), otherm3freefreefreefree
4403.231-- Of fir (Abies spp.) and spruce (Picea spp.), of which any cross- sectional dimension is 15 cm or morem3freefreefreefree
4403.246-- Of fir (Abies spp.) and spruce (Picea spp.), otherm3freefreefreefree
4403.252-- Other, of which any cross-sectional dimension is 15 cm or morem3freefreefreefree
4403.269-- Otherm3freefreefreefree
4403.4- Other, of tropical wood:
4403.416-- Dark Red Meranti, Light Red Meranti and Meranti Bakaum3freefreefreefree
4403.497-- Otherm3freefreefreefree
4403.9- Other:
4403.919-- Of oak (QUERCUS SPP.)m3freefreefreefree
4403.931-- Of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or morem3freefreefreefree
4403.948-- Of beech (Fagus spp.), otherm3freefreefreefree
4403.954-- Of birch (Betula spp.), of which any cross-sectional dimensions is 15 cm or morem3freefreefreefree
4403.960-- Of birch (Betula spp.), otherm3freefreefreefree
4403.977-- Of poplar and aspen (Populus spp.)m3freefreefreefree
4403.983-- Of eucalyptus (Eucalyptus spp.)m3freefreefreefree
4403.99-- Other:
4403.99.107--- Of Yellowwood (Podocarpus Falcatus, Podocarpus Henkelli, Podocarpus Latifolius)m3freefreefreefree
4403.99.204--- Of Black Stinkwood (Ocotea Bullata)m3freefreefreefree
4403.99.301--- Of Blackwood (Acacia Melanoxylon)m3freefreefreefree
4403.99.905--- Otherm3freefreefreefree
44.04Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like:
4404.102- Coniferouskgfreefreefreefree
4404.204- Non-coniferouskgfreefreefreefree
4405.009Wood wool; wood flourkgfreefreefreefree
44.06Railway or tramway sleepers (cross-ties) of wood:
4406.1- Not impregnated:
4406.113-- Coniferousm3freefreefreefree
4406.120-- Non-coniferousm3freefreefreefree
4406.9- Other:
4406.916-- Coniferousm3freefreefreefree
4406.926-- Non-coniferousm3freefreefreefree
44.07Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm:
4407.1- Coniferous:
4407.117-- Of pine (Pinus spp.)m3freefreefreefree
4407.123-- Of fir (Abies spp.) and spruce (Picea spp.)m3freefreefreefree
4407.198-- Otherm3freefreefreefree
4407.2- Of tropical wood:
4407.211-- Mahogany (Swietenia spp.)m3freefreefreefree
4407.228-- Virola, Imbuia and Balsam3freefreefreefree
4407.257-- Dark Red Meranti, Light Red Meranti, Meranti Bakaum3freefreefreefree
4407.263-- White Lauan, White Meranti, White Seraya, Yellow Meranti and Alanm3freefreefreefree
4407.277-- Sapellim3freefreefreefree
4407.286-- Irokom3freefreefreefree
4407.292-- Otherm3freefreefreefree
4407.9- Other:
4407.913-- Of oak (Quercus spp.)m3freefreefreefree
4407.925-- Of beech (Fagus spp.)m3freefreefreefree
4407.936-- Of maple (Acer spp.)m3freefreefreefree
4407.942-- Of cherry (Prunus spp.)m3freefreefreefree
4407.959-- Of ash (Fraxinus spp.)m3freefreefreefree
4407.965-- Of birch (Betula spp.)m3freefreefreefree
4407.971-- Of poplar and aspen (Populus spp.)m3freefreefreefree
4407.99-- Other:
4407.99.101--- Of Yellow-wood (Podocarpus Falcatus, Podocarpus Henkelli, Podocarpus Latifolius)m3freefreefreefree
4407.99.209--- Of Black Stinkwood (Ocotea Bullata)m3freefreefreefree
4407.99.306--- Of Blackwood (Acacia Melanoxylon)m3freefreefreefree
4407.99.900--- Otherm3freefreefreefree
44.08Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm:
4408.104- Coniferouskg10%freefreefree
4408.3- Of tropical wood:
4408.31-- Dark Red Meranti, Light Red Meranti and Meranti Bakau:
4408.31.107--- Sheets for veneering which are obtained by slicing laminated woodkg10%freefreefree
4408.31.905--- Otherkgfreefreefreefree
4408.39-- Other:
4408.39.108--- Sheets for veneering which are obtained by slicing laminated woodkg10%freefreefree
4408.39.906--- Otherkgfreefreefreefree
4408.90- Other:
4408.90.108-- Sheets for veneering which are obtained by slicing laminated woodkg10%freefreefree
4408.90.906-- Otherkgfreefreefreefree
44.09Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
4409.108- Coniferouskgfreefreefreefree
4409.2- Non-coniferous:
4409.21-- Of bamboo:
4409.21.106--- Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembledkgfreefreefreefree
4409.21.904--- Otherkg10%freefreefree
4409.22-- Of tropical wood:
4409.22.153--- Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembledkgfreefreefreefree
4409.22.900--- Otherkg10%freefreefree
4409.29-- Other:
4409.29.158--- Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembledkgfreefreefreefree
4409.29.905--- Otherkg10%freefreefree
44.10Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances:
4410.1- Of wood:
4410.11-- Particle board:
4410.11.101--- Agglomerated into board, but not further worked than sandedkg15%freefreefree
4410.11.209--- Coated, covered or laminatedkg15%freefreefree
4410.11.901--- Otherkg15%freefreefree
4410.120-- Oriented strand board (OSB)kg15%freefreefree
4410.195-- Otherkg15%freefreefree
4410.904- Otherkg15%freefreefree
44.11Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances:
4411.1- Medium density fibreboard (MDF):
4411.12-- Of a thickness not exceeding 5 mm:
4411.12.101--- Agglomerated into board, but not further worked than sandedkg10%freefreefree
4411.12.209--- Coated, covered or laminatedkg10%freefreefree
4411.12.900--- Otherkg10%freefreefree
4411.13-- Of a thickness exceeding 5 mm but not exceeding 9 mm:
4411.13.108--- Agglomerated into board, but not further worked than sandedkg10%freefreefree
4411.13.205--- Coated, covered or laminatedkg10%freefreefree
4411.13.906--- Otherkg10%freefreefree
4411.14-- Of a thickness exceeding 9 mm:
4411.14.104--- Agglomerated into board, but not further worked than sandedkg10%freefreefree
4411.14.201--- Coated, covered or laminatedkg10%freefreefree
4411.14.902--- Otherkg10%freefreefree
4411.9- Other:
4411.920-- Of a density exceeding 0,8 g/cm3kg10%freefreefree
4411.937-- Of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3kg10%freefreefree
4411.943-- Of a density not exceeding 0,5 g/cm3kg10%freefreefree
44.12Plywood, veneered panels and similar laminated wood:
4412.105- Of bamboom310%freefreefree
4412.3- Other plywood, consisting solely of sheets of wood (excluding bamboo), each ply not exceeding 6 mm thickness:
4412.310-- With at least one outer ply of tropical woodm310%freefreefree
4412.333-- Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tul ipwood (Lir iodendron spp.), or walnut (Juglans spp.)m310%freefreefree
4412.340-- Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33m310%freefreefree
4412.391-- Other, with both outer plies of coniferous woodm310%freefreefree
4412.9- Other:
4412.947-- Blockboard, laminboard and battenboardkg10%freefreefree
4412.999-- Otherkg10%freefreefree
4413.004Densified wood, in blocks, plates, strips or profile shapeskg10%freefreefree
4414.008Wooden frames for paintings, photographs, mirrors or similar objectskg10%freefreefree
44.15Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood:
4415.106- Cases, boxes, crates, drums and similar packings; cable-drumsu10%freefreefree
4415.20- Pallets, box pallets and other load boards; pallet collars:
4415.20.108-- Pallets, box pallets and other load boardsu10%freefreefree
4415.20.205-- Pallet collarsu20%freefreefree
4416.005Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staveskgfreefreefreefree
4417.009Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of woodkg10%freefreefree
44.18Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes:
4418.107- Windows, French-windows and their frameskg15%freefreefree
4418.201- Doors and their frames and thresholdskg15%freefreefree
4418.400- Shuttering for concrete constructional workkg15%freefreefree
4418.505- Shingles and shakeskg15%freefreefree
4418.606- Posts and beamskg15%freefreefree
4418.7- Assembled flooring panels:
4418.733-- Of bamboo or with at least the top layer (wear layer) of bambookgfreefreefreefree
4418.744-- Other, for mosaic floorskgfreefreefreefree
4418.75-- Other, multilayer:
4418.75.103--- Parquet panelskgfreefreefreefree
4418.75.901--- Otherkg15%freefreefree
4418.79-- Other:
4418.79.109--- Parquet panelskgfreefreefreefree
4418.79.907--- Otherkg15%freefreefree
4418.9- Other:
4418.914-- Of bambookg15%freefreefree
4418.990-- Otherkg15%freefreefree
44.19Tableware and kitchenware, of wood:
4419.1- Of bamboo:
4419.117-- Bread boards, chopping boards and similar boardskg30%freefreefree
4419.123-- Chopstickskg30%freefreefree
4419.198-- Otherkg30%freefreefree
4419.907- Otherkg30%freefreefree
44.20Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94:
4420.100- Statuettes and other ornaments, of woodkg30%freefreefree
4420.907- Otherkg30%freefreefree
44.21Other articles of wood:
4421.104- Clothes hangerskg30%freefreefree
4421.9- Other:
4421.91-- Of bamboo:
4421.91.058--- Clothes pegskg30%freefreefree
4421.91.104--- Spools, reels, cops, bobbins, sewing thread reels and the like, of turned wood, for use with textile machinerykgfreefreefreefree
4421.91.155--- Shoe splines, wooden pegs or pins, for footwearkgfreefreefreefree
4421.91.201--- Match splints, of a length not exceeding 42 mm and with a thickness or a width not exceeding 2,1 mmkgfreefreefreefree
4421.91.902--- Otherkg20%freefreefree
4421.99-- Other:
4421.99.059--- Clothes pegskg30%freefreefree
4421.99.105--- Spools, reels, cops, bobbins, sewing thread reels and the like, of turned wood, for use with textile machinerykgfreefreefreefree
4421.99.156--- Shoe splines, wooden pegs or pins, for footwearkgfreefreefreefree
4421.99.202--- Match splints, of a length not exceeding 42 mm and with a thickness or a width not exceeding 2,1 mmkgfreefreefreefree
4421.99.903--- Otherkg20%freefreefree
Chapter 45
Cork and Articles of Cork

Note

1.

This Chapter does not cover the following:

(a)

Footwear or parts of footwear of Chapter 64;

(b)

Headgear or parts of headgear of Chapter 65; or

(c)

Articles of Chapter 95 (for example, toys, games, sports requisites).

HeadingCDDescriptionUnitGeneralEUEFTASADC
45.01Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork:
4501.100- Natural cork, raw or simply preparedkgfreefreefreefree
4501.907- Otherkgfreefreefreefree
4502.003Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)kgfreefreefreefree
45.03Articles of natural cork:
4503.108- Corks and stopperskgfreefreefreefree
4503.904- Otherkgfreefreefreefree
45.04Agglomerated cork (with or without a binding substance) and articles of agglomerated cork:
4504.101- Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discskgfreefreefreefree
4504.908- Otherkgfreefreefreefree
Chapter 46
Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

Notes

1.

In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of barks, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2.

This Chapter does not cover the following:

(a)

wall coverings of heading 48.14;

(b)

twine, cordage, ropes or cables, plaited or not (heading 56.07);

(c)

footwear or headgear or parts thereof of Chapter 64 or 65;

(d)

vehicles or bodies for vehicles of basket ware (Chapter 87); or

(e)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

3.

For the purposes of heading 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

HeadingCDDescriptionUnitGeneralEUEFTASADC
46.01Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens):
4601.2- Mats, matting and screens of vegetable materials:
4601.213-- Of bambookg20%freefreefree
4601.221-- Of rattankg20%freefreefree
4601.294-- Otherkg20%freefreefree
4601.9- Other:
4601.921-- Of bambookg20%freefreefree
4601.93-- Of rattan:
4601.93.105--- Wovenkgfreefreefreefree
4601.93.903--- Otherkg20%freefreefree
4601.944-- Of other vegetable materialskg20%freefreefree
4601.996-- Otherkg20%freefreefree
46.02Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah:
4602.1- Of vegetable materials:
4602.112-- Of bambookg20%freefreefree
4602.129-- Of rattankg20%freefreefree
4602.193-- Otherkg20%freefreefree
4602.902- Otherkg20%freefreefree

Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.

Tariff Book (S1 P1)

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