n Without Prejudice - What evidence is necessary and admissible in tariff classification for customs duty? : trade law
|Article Title||What evidence is necessary and admissible in tariff classification for customs duty? : trade law|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Affiliations||1 Johannesburg Bar|
|Publication Date||Sep 2015|
|Pages||60 - 62|
With the Baking Tin judgement in 2007 (Commissioner, South African Revenue Service v The Baking Tin (Pty) Ltd 2007 6 SA 545 (SCA)), it was considered that legal certainty was restored with the Supreme Court of Appeal confirming the objective approach when determining tariff classification for customs duty purposes. The Smith Mining decision (Smith Mining Equipment (Pty) Ltd v The Commissioner: South African Revenue Service 9728/12)  SASCA 145 (1 October 2013)) in 2013, however, troubled the waters again.
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