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Terraplas SA (Pty) Ltd v CSARS Case No: 71629/2011

Wednesday, 13 March 2013   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical


The North Gauteng High Court heard the matter between Terraplas South Africa (Pty) Ltd and the Commissioner for the South African Revenue Services on 10 August 2012. Judgment was delivered on 20 February 2013.

This was a decision in respect of an appeal in terms of s 47(9)(e) of the Customs and Excise Act 91 of 1964, in respect of a tariff determination by the Commissioner for the South African Revenue Service. The appellant objected to a tariff determination made by the respondent in respect of certain goods imported by it.  


The Commissioner for SARS ("the respondent”) classified tiles under tariff heading 3926.90.90 which is subject to import duty at a rate of 10%.

The appellant contended that the appropriate classification was 3918.90.40 on which the import duty rate is 1.3%.

The tariff heading contended by the Commissioner reads "Other articles of plastics and articles of other materials of headings 39.01 to 39.25.

The tariff heading contended by the appellant reads: "Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles”

The issue to decide was whether the tiles are "floor coverings” as contemplated in tariff heading 39.18. 


Makgoka J referred to International Business Machines SA (Pty) Ltd v Commissioner for Customs and Excise where it was remarked that, the interpretation of Schedule 1 for purposes of classification must be effective, first, with reference to the headings and their subheadings falling under the chapters and subchapters. Second, reference should be had to the notes to each section or chapter.

Accordingly, it was held that the most appropriate classification was 3918.90.40 as contended by Terraplas SA (Pty) Ltd (the "appellant”).

The appeal was upheld and the Commissioner’s classification was set aside.

Please click here to access the full case.



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