South Africa Case Law

De Beers Marine (Pty) Ltd v Commissioner for the South African Revenue Service (165/2001)

De Beers Marine (Pty) Ltd v Commissioner for the South African Revenue Service (165/2001) [2002] ZASCA 45; [2002] 3 All SA 181 (A); 2002 (5) SA 136 (SCA); 65 SATC 14 (20 May 2002)

Court

Supreme Court of Appeal

Case number

165/2001

Judges

Nienaber, Zulman, Lewis

The SCA held that bunker fuel delivered at sea to South African vessels was not “export” under the Customs and Excise Act, so duties and levies remained payable.

• Customs And Excise Duties
• Definition Of Export
• Continental Shelf Jurisdiction
• Home Consumption
• Common Customs Area
• Customs-and-excise-duties