Pacific Solar Technologies (Pty) Ltd v The Commissioner of the South African Revenue Service (715/2021)
Pacific Solar Technologies (Pty) Ltd v The Commissioner of the South African Revenue Service (715/2021) [2022] ZASCA 166; 85 SATC 451 (29 November 2022)
The court held that the solar home system, as presented at the time of importation, constituted a fully functioning lamp. The product's essential character was determined by the presence of LEDs and cabling, which made it a lighting kit rather than a generator. The court applied the principle that tariff classification depends on the product's objective characteristics at entry, not its potential uses or modifications. The product was therefore classifiable under tariff heading 9405.40.21 of Part 1 of Schedule 1 to the Customs and Excise Act 91 of 1964. The appeal was dismissed, and the high…
Source excerpt
- Customs And Excise Act
- Tariff Classification
- Import Duties
- Product Characterisation