Commissioner SARS v Levi Strauss SA (Pty) Ltd (509/2019)
Commissioner SARS v Levi Strauss SA (Pty) Ltd (509/2019) [2021] ZASCA 32; [2021] 2 All SA 645 (SCA); 2021 (4) SA 76 (SCA); 83 SATC 348 (7 April 2021)
The Supreme Court of Appeal held that the goods imported by Levi SA from SADC countries under the Levi GTC regime were consigned directly from a Member State to South Africa and thus qualified for preferential duty rates under the SADC Protocol. The court found that the commercial relationship underlying the consignment was irrelevant to the physical movement of goods for customs purposes. SARS' determination that the certificates of origin were invalid was incorrect and was set aside. Regarding the buying commission, the court held that Levi APD was not acting as a buying agent under the dir…
Source excerpt
- Customs And Excise Act
- Transaction Value Determination
- Buying Commission
- Royalties In Customs Valuation
- Sadc Protocol On Trade
- Certificates Of Origin