SARS-customs3

Supreme Court of Appeal (SCA) judgment – Samsung Electronics SA ( Pty) Ltd v CSARS

28 September 2022

Customs and Excise Act 91 of 1964 – classification of Samsung Galaxy S7 smartphone as a ‘telephone for cellular networks’ and not as ; ‘other apparatus for the transmission or reception of voice, images or other data’ for customs duty purposes.

You can read the judgment here. (764/2021) [2022] ZACSA 126 (28 September 2022)

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