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ARTICLE · 29 JULY 2021

Legal Battle Between Samsung And SARS Over Device Classification

SchoemanLaw Inc.
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The Gauteng Division of the High Court recently decided on a very interesting matter between technology giant Samsung and the South African Revenue Services (hereinafter referred to as ‘SARS').

South AfricaMedia, Telecoms, IT, Entertainment
Schoemanlaw Inc.
Schoemanlaw Inc.

The Gauteng Division of the High Court recently decided on a very interesting matter between technology giant Samsung and the South African Revenue Services (hereinafter referred to as ‘SARS'). The case concerned the classification of the well-known Galaxy model for import and customs classification. The company sought to claim refunds of the customs duties paid on all its previous imports since 2017 based on its said classification.

The Background

The case put forward by Samsung is that its Galaxy S7 model was classified under the incorrect heading of the Customs and Excise Act (hereinafter referred to as ‘the Act'). As a result, SARS had a meeting with the company's representatives wherein it was requested that the company submit the device's specifications. Initially, it was determined to be classified under a tariff heading which essentially recognised it as a ‘machine for the reception, conversion and transmission...of voice, images or other data'.

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