Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 13 NOVEMBER 2019

Customs & Excise Highlights

Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Contributor
Cliffe Dekker Hofmeyr

Cliffe Dekker Hofmeyr

Cliffe Dekker Hofmeyr (CDH) is one of the largest full-service business law firms in South Africa,...

View firm profile
Explore more from Cliffe Dekker Hofmeyr

Herewith below selected highlights in the Customs & Excise environment since our last instalment.

South AfricaTax
Petr Erasmus
Petr Erasmus

Herewith below selected highlights in the Customs & Excise environment since our last instalment.

New authority / case law (certain sections quoted from the judgment):

  1. Glencore Operations SA (Pty) Limited v The Commissioner for the South African Revenue Service, case number 11696/18 in the High Court of South Africa, Gauteng Division, Pretoria:

The judgment, delivered on 24 October 2019, has regard to eligibility of refund claims in relation to diesel used for primary production activities, specifically in mining, in terms of rebate item 670.04 in Schedule 6 to the Act. It states (inter alia) as follows:

"... the crux of the dispute relates to whether the applicant used the diesel fuel in the manner intended in note 6(f) of Schedule 6 ...

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Africa Tax In Brief - 14 July 2026

This comprehensive update covers significant tax and regulatory developments across 30 African jurisdictions during mid-2026, including Angola's new oil block incentives and unified Personal Income Tax Code, Botswana's major tax rate increases and transfer pricing regulations, Kenya's Finance Act 2026 with mortgage interest relief expansion, Nigeria's implementation of the unified Taxpayer Identification system and presumptive tax regime, and Rwanda's new transfer pricing rules framework. The bulletin exami
GlobalTax
ENS
ENS
Article

Frozen Accounts And Fraudulent Funds: Navigating The Rights Of Banks, Customers And SARS

A South African High Court has ruled on the lawfulness of account freezing by banks based on fraud suspicions and affirmed SARS's authority to issue third-party notices under section 179 of the Tax Administration Act. The case arose after a close corporation fraudulently claimed a VAT refund of R3.28 million, transferred R900,000 to an individual's account, prompting the bank to freeze the account and SARS to pursue recovery through a third-party notice.
South AfricaTax
Adams & Adams
Adams & Adams
Article

Unclaimed Benefits: Treasury Proposes Major Reform For Retirement Funds

National Treasury has proposed a centralised framework for administering South Africa's estimated R88 billion in unclaimed financial assets, including retirement benefits. The discussion paper outlines a system where a central administrator would manage tracing, record-keeping and claims through a single public portal, with assets potentially transferred to the Corporation for Public Deposits.
South AfricaEmployment and HR
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Article

A Critical Analysis Of The Regulation Of Trusts Bill, 2026: Proposed Reforms, Practical Implications And The Challenges Of Effective Implementation

South Africa's Regulation of Trusts Bill, 2026 proposes the most significant overhaul of trust law since 1988, introducing comprehensive compliance obligations, beneficial ownership transparency, and enhanced regulatory oversight. While aimed at strengthening accountability and aligning with international anti-money laundering standards, the Bill raises critical questions about practical implementation, institutional capacity, and the balance between regulatory rigor and administrative feasibility.
South AfricaCorporate/Commercial Law
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Article

Fraudulent Misrepresentation In Employment Comes At A High Price: Labour Court Orders Former CIO To Repay More Than R2.8 Million

A South African Labour Court has ruled that an employee who secured her position through fraudulent misrepresentations about her employment history must repay all remuneration received, along with costs incurred from consultants she secretly promoted. The judgment establishes significant precedent for employer remedies when recruitment fraud results in no value delivered, while confirming the Labour Court's jurisdiction over employment-related fraud claims.
South AfricaEmployment and HR
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Article

Reminder: Employers Have A Responsibility To Deal With Harassment In The Workplace

South Africa's 2022 Code of Good Practice on the Prevention and Elimination of Harassment in the Workplace represents a significant shift from addressing sexual harassment alone to tackling all forms of workplace harassment, including bullying, intimidation, and cyber-harassment. The Code extends beyond physical office boundaries to encompass remote work, digital communications, and work-related events, while placing unprecedented emphasis on proactive prevention rather than reactive response. Employers mus
South AfricaEmployment and HR
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Video

Webinar Recording | When They Knock: Preparing For Dawn Raids Under The Competition Act (Video)

The Competition Commission's recent dawn raids in the scrap-metal sector signal a shift from policy to enforcement action. This practical webinar explores how businesses can identify collusion risks, prepare for dawn raids, and manage competitor contact under South African Competition Act provisions. The session addresses business readiness in an era where digital evidence, including AI-related records, plays an increasingly central role in competition investigations.
South AfricaAntitrust/Competition Law
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Article

No Easy Escape From Gauteng’s Mandatory Mediation Regime

A recent Gauteng High Court judgment confirms that mandatory court-annexed mediation cannot be avoided simply because parties are hostile toward each other or believe the process will be futile. The court ordered an uncooperative defendant to participate in mediation, establishing that only exceptional circumstances will excuse parties from the process introduced by the Directive and Protocol.
South AfricaLitigation, Mediation & Arbitration
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Article

What's in a name: “contingent and prospective” creditors in business rescue

The Western Cape High Court has delivered a significant ruling on whether contingent and prospective creditors have standing to initiate business rescue proceedings under Chapter 6 of the Companies Act. The judgment settles on the grammatical meaning of "creditor" and clarifies the rights of sureties and subordinated debt holders in business rescue applications. This decision has important implications for lenders and creditors seeking to place debtors into business rescue proceedings.
South AfricaInsolvency/Bankruptcy/Re-Structuring
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Article

Understanding The Common Mechanisms In Commercial Agreements That Allow For Unwinding

Commercial agreements often require mechanisms that allow parties to exit or unwind relationships when circumstances change or disputes arise. This article examines three common legal mechanisms—conditions precedent, resolutive conditions, and shotgun clauses—that provide structured pathways for parties to terminate or reverse contractual obligations. Understanding the advantages and disadvantages of each mechanism is essential for crafting agreements that protect commercial interests while main
South AfricaCorporate/Commercial Law
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr
Article

Labour Court Confirms That Claims Of Protected Disclosure Must Fit The Definition Under The PDA

The Labour Court has ruled that workplace complaints do not automatically qualify as protected whistle-blowing under South Africa's Protected Disclosures Act. This judgment examines when employee allegations of impropriety receive legal protection and what factual foundation is required to establish a protected disclosure that shields workers from retaliation.
South AfricaEmployment and HR
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr