Toneleria Nacional RSA (Pty) Ltd v Commissioner, South African Revenue Service (1042/2018)
Toneleria Nacional RSA (Pty) Ltd v Commissioner, South African Revenue Service (1042/2018) [2020] ZAWCHC 29; [2020] 3 All SA 281 (WCC); 2021 (2) SA 297 (WCC); 82 SATC 420 (30 April 2020)
The court held that the imported oak planks, although not containers, are products made by coopers using traditional cooperage skills and methods, specifically for wine maturation. Applying the 'always speaking' doctrine, the court found that the statutory term 'other coopers' products' in tariff heading 4416.00 should be interpreted to include modern barrel alternatives produced by coopers. The Explanatory Notes do not restrict the heading to containers only, and where there is conflict, the tariff heading prevails. Therefore, the goods are properly classified under heading 4416.00 and are d…
Source excerpt
- Customs Tariff Classification
- Statutory Interpretation
- Harmonized System
- Explanatory Notes
- Always Speaking Doctrine