n Without Prejudice - What evidence is necessary and admissible in tariff classification for customs duty? law

Volume 15, Issue 8
  • ISSN : 1681-178X



With the judgement in 2007 ( 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 decision ( 9728/12) [2013] SASCA 145 (1 October 2013)) in 2013, however, troubled the waters again.

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