Payment of Customs Duty remains suspended on the importation of sanitary wear for women. Statutory Instrument 3 of 2020 has extended suspension of duty on sanitary wear for women for importations for the period 01 December 2019 to 30 November 2020. This means that no customs duty will be charged on importation of sanitary wear.

In addition, the sanitary wear is exempted from paying import Value Added Tax (VAT), meaning VAT is not charged in terms of Statutory Instrument 265 of 2018 and 4 of Statutory 4 of 2020

Statutory instrument 3 of 2020 included two additional product lines, that is, menstrual cups of rubber and plastic. The comprehensive list of sanitary products that qualify for the exemption of duty and VAT fall under the following tariff codes.

  • 3926.9070 (menstrual cups)
  • 4014.9020 (menstrual cups)
  • 9619.00.10 (Tampons)
  • 9619.00.40 (Sanitary towels)
  • 9619.00.90 (Other sanitary wear)

The government is committed to ensuring that sanitary wear remains affordable to women whilst promoting hygiene in women.