Samsung Electronics SA (Pty) Ltd v Commissioner for the South Africa Revenue Service (2018/68900)
Samsung Electronics SA (Pty) Ltd v Commissioner for the South Africa Revenue Service (2018/68900) [2021] ZAGPPHC 130; 83 SATC 304 (18 March 2021)
The court held that the decisive criterion for customs classification is the objective characteristics and properties of the goods at the time of presentation for customs clearance. The Samsung Galaxy S7 is designed to be carried in the hand, has telephony features such as a speaker, microphone, SIM card slot, and keypad, and is manufactured as a cellular network handset. The fact that it performs additional functions does not detract from its principal function as a telephone for cellular networks. The applicant's reliance on post-usage and market surveys was found to be misplaced, as classi…
Source excerpt
- Customs Tariff Classification
- Interpretation Of Tariff Headings
- Principal Function Test
- General Interpretative Rules
- Appeal Against Tariff Determination