SA Court provides ruling on import duty classification

The Supreme Court of Appeal (SCA) handed down judgment in the matter of CSARS v Terraplas South Africa Proprietary Limited on 23 May 2014. The taxpayer contended its product’s classification, arguing for an import duty of 1.3%, instead of the 10% rate that the revenue authority imposed. Emil Brincker of DLA Cliffe Dekker Hofmeyr sheds light on the case.