South Africa Case Law

Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd (1063/2023)

Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd (1063/2023) [2024] ZASCA 158; [2025] 1 All SA 299 (SCA) (15 November 2024)

Court

Supreme Court of Appeal

Case number

1063/2023

Judges

Mocumie, Schippers, Smith, Coppin, Mantame

The SCA held that “non-alcoholic” in Note 4(b) means no alcohol, not a negligible amount. Cape Velvet Cream Original was classified under 2208.70.22.

• Customs And Excise Act
• Tariff Classification
• Interpretation Of Statutes
• Excise Duty
• Harmonized System
• De Minimis Principle

Sava Di Bella Bathroom Accessories CC t/a Prima Bella Bathroom Accessories v Commissioner for the South African Revenue Service (65155/2011)

Sava Di Bella Bathroom Accessories CC t/a Prima Bella Bathroom Accessories v Commissioner for the South African Revenue Service (65155/2011) [2021] ZAGPPHC 640 (29 September 2021)

Court

North Gauteng High Court, Pretoria

Case number

65155/2011

Judge

N Janse Van Nieuwenhuizen

The High Court held that imported glass shower enclosures are classifiable under tariff heading 70.20 as other articles of glass, not under heading 70.07.

• Customs Tariff Classification
• Interpretation Of Statutes
• Harmonized System
• Costs Award
• Customs-tariff-classification
• Harmonized-system

Commissioner for the South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd (445/2020)

Commissioner for the South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd (445/2020) [2021] ZASCA 65; [2021] 3 All SA 299 (SCA); 2021 (5) SA 68 (SCA); 83 SATC 42 (1 June 2021)

Court

Supreme Court of Appeal

Case number

445/2020

Judges

Navsa, Wallis, Mbatha, Rogers, Poyo-Dlwati

The SCA held that oak inserts used in wine maturation are not 'other coopers' products' under tariff heading 44.16 and upheld SARS’s classification.

• Customs Classification
• Tariff Headings
• Interpretation Of Statutes
• Harmonized System
• Import Duties
• Customs-classification

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