South Africa Case Law

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)

Court

Western Cape High Court, Cape Town

Case number

1042/2018

Judge

Binns-Ward

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

Commissioner for the South African Revenue Service v Coltrade International CC (54/2015)

Commissioner for the South African Revenue Service v Coltrade International CC (54/2015) [2016] ZASCA 53; 78 SATC 216 (1 April 2016)

Court

Supreme Court of Appeal

Case number

54/2015

Judges

Navsa, Leach, Tshiqi, Zondi, Kathree-Setiloane

The Supreme Court of Appeal held that coconut milk, cream and powder are classifiable under TH2008.19 as prepared nuts. The appeal by SARS was dismissed with costs.

• Customs And Excise Act
• Tariff Classification
• Interpretation Of Schedules
• Harmonised Commodity Description
• Explanatory Notes
• Objective Characteristics