Customs and Excise Act, 1964

Act 91 of 1964

Please note that the research on this work is ongoing. Amendment, commencement and repeal information may be missing.
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History of this document

03 October 1986 amendment not yet applied
13 June 1986 amendment not yet applied
31 July 1985 amendment not yet applied
05 October 1984 amendment not yet applied
25 July 1984 amendment not yet applied
28 March 1984 amendment not yet applied
05 August 1983 amendment not yet applied
06 July 1983 amendment not yet applied
01 July 1983 amendment not yet applied
16 June 1982 amendment not yet applied
11 July 1980 amendment not yet applied
01 April 1980 amendment not yet applied
01 October 1979 amendment not yet applied
18 July 1979 amendment not yet applied
01 January 1979 amendment not yet applied
03 July 1978 amendment not yet applied
23 June 1978 amendment not yet applied
01 January 1978 amendment not yet applied
01 October 1977 amendment not yet applied
20 July 1977 amendment not yet applied
30 March 1977 amendment not yet applied
16 March 1977 amendment not yet applied
09 July 1976 amendment not yet applied
16 July 1975 amendment not yet applied
01 April 1975 amendment not yet applied
30 October 1974 amendment not yet applied
01 August 1974 amendment not yet applied
06 March 1974 amendment not yet applied
29 June 1973 amendment not yet applied
01 September 1972 amendment not yet applied
16 July 1971 amendment not yet applied
14 October 1970 amendment not yet applied
01 April 1969 amendment not yet applied
26 March 1969 amendment not yet applied
10 July 1968 amendment not yet applied
30 June 1967 amendment not yet applied
03 November 1966 amendment not yet applied
07 July 1965 amendment not yet applied
01 January 1965 amendment not yet applied
31 July 1964 this version
27 July 1964
Assented to

Subsidiary legislation

Title Numbered title
Customs and Excise Rules: Amendment Government Notice R458 of 2020
Notice of Expiration of Rebate Certificates General Notice 296 of 2020

Cited documents 0

Documents citing this one 909

Gazette 740
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5. Eastern Cape Provincial Gazette dated 2016-10-24 number 3754
6. Free State Provincial Gazette dated 2007-11-09 number 92
7. Free State Provincial Gazette dated 2010-02-04 number 104
8. Free State Provincial Gazette dated 2010-06-08 number 37
9. Free State Provincial Gazette dated 2022-09-09 number 52
10. Free State Provincial Gazette dated 2024-05-10 number 12
11. Gauteng Provincial Gazette dated 2002-10-17 number 354
12. Gauteng Provincial Gazette dated 2003-07-14 number 277
13. Gauteng Provincial Gazette dated 2013-02-22 number 47
14. KwaZulu-Natal Provincial Gazette dated 2012-11-14 number 855
15. KwaZulu-Natal Provincial Gazette dated 2014-02-13 number 1093
16. KwaZulu-Natal Provincial Gazette dated 2016-03-09 number 1635
17. KwaZulu-Natal Provincial Gazette dated 2017-11-27 number 1904
18. KwaZulu-Natal Provincial Gazette dated 2018-12-14 number 2029
19. Limpopo Provincial Gazette dated 2007-10-25 number 1407
20. Limpopo Provincial Gazette dated 2015-06-26 number 2536
21. Limpopo Provincial Gazette dated 2019-09-27 number 3036
22. Mpumalanga Provincial Gazette dated 2007-08-22 number 1455
23. North-West Provincial Gazette dated 2009-08-28 number 6681
24. North-West Provincial Gazette dated 2015-08-26 number 7526
25. North-West Provincial Gazette dated 2015-09-01 number 7528
26. North-West Provincial Gazette dated 2017-06-21 number 7775
27. South Africa Government Gazette Legal Notices A dated 2009-12-31 number 32839
28. South Africa Government Gazette Legal Notices A dated 2016-03-18 number 39821 part 1
29. South Africa Government Gazette Regulation Gazette dated 1965-12-10 number 1299
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32. South Africa Government Gazette Regulation Gazette dated 1971-11-25 number 3317
33. South Africa Government Gazette Regulation Gazette dated 1972-06-16 number 3565
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35. South Africa Government Gazette Regulation Gazette dated 1972-07-26 number 3620
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37. South Africa Government Gazette Regulation Gazette dated 1973-01-26 number 3773
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44. South Africa Government Gazette Regulation Gazette dated 1979-01-12 number 6267
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49. South Africa Government Gazette Regulation Gazette dated 1980-02-29 number 6867
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60. South Africa Government Gazette Regulation Gazette dated 1980-10-31 number 7275
61. South Africa Government Gazette Regulation Gazette dated 1981-01-02 number 7356
62. South Africa Government Gazette Regulation Gazette dated 1981-01-30 number 7387
63. South Africa Government Gazette Regulation Gazette dated 1981-05-01 number 7566
64. South Africa Government Gazette Regulation Gazette dated 1981-05-08 number 7573
65. South Africa Government Gazette Regulation Gazette dated 1981-05-29 number 7598
66. South Africa Government Gazette Regulation Gazette dated 1981-06-05 number 7608
67. South Africa Government Gazette Regulation Gazette dated 1981-06-26 number 7633
68. South Africa Government Gazette Regulation Gazette dated 1981-08-07 number 7705
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73. South Africa Government Gazette Regulation Gazette dated 1981-12-04 number 7947
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77. South Africa Government Gazette Regulation Gazette dated 1982-02-19 number 8026
78. South Africa Government Gazette Regulation Gazette dated 1982-08-13 number 8338
79. South Africa Government Gazette Regulation Gazette dated 1982-08-20 number 8345
80. South Africa Government Gazette Regulation Gazette dated 1982-08-27 number 8351
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85. South Africa Government Gazette Regulation Gazette dated 1982-10-08 number 8407
86. South Africa Government Gazette Regulation Gazette dated 1982-10-29 number 8428
87. South Africa Government Gazette Regulation Gazette dated 1982-12-10 number 8474
88. South Africa Government Gazette Regulation Gazette dated 1982-12-17 number 8482
89. South Africa Government Gazette Regulation Gazette dated 1982-12-24 number 8489
90. South Africa Government Gazette Regulation Gazette dated 1983-12-09 number 8994
91. South Africa Government Gazette Regulation Gazette dated 1984-01-06 number 9024
92. South Africa Government Gazette Regulation Gazette dated 1984-01-20 number 9035
93. South Africa Government Gazette Regulation Gazette dated 1984-02-10 number 9057
94. South Africa Government Gazette Regulation Gazette dated 1984-02-17 number 9065
95. South Africa Government Gazette Regulation Gazette dated 1984-02-24 number 9071
96. South Africa Government Gazette Regulation Gazette dated 1984-03-30 number 9142
97. South Africa Government Gazette Regulation Gazette dated 1984-04-27 number 9194
98. South Africa Government Gazette Regulation Gazette dated 1984-08-03 number 9346
99. South Africa Government Gazette Regulation Gazette dated 1984-08-10 number 9367
100. South Africa Government Gazette Regulation Gazette dated 1984-10-12 number 9456
101. South Africa Government Gazette Regulation Gazette dated 1984-10-26 number 9473
102. South Africa Government Gazette Regulation Gazette dated 1986-05-09 number 10226
103. South Africa Government Gazette Regulation Gazette dated 1986-05-16 number 10234
104. South Africa Government Gazette Regulation Gazette dated 1986-05-30 number 10252
105. South Africa Government Gazette Regulation Gazette dated 1986-06-06 number 10262
106. South Africa Government Gazette Regulation Gazette dated 1986-06-20 number 10283
107. South Africa Government Gazette Regulation Gazette dated 1986-07-25 number 10360
108. South Africa Government Gazette Regulation Gazette dated 1986-08-01 number 10371
109. South Africa Government Gazette Regulation Gazette dated 1986-08-08 number 10378
110. South Africa Government Gazette Regulation Gazette dated 1995-08-11 number 16601
111. South Africa Government Gazette Regulation Gazette dated 1997-01-24 number 17733
112. South Africa Government Gazette Regulation Gazette dated 1997-09-26 number 18286 part 1
113. South Africa Government Gazette Regulation Gazette dated 1998-12-18 number 19596
114. South Africa Government Gazette Regulation Gazette dated 1999-03-31 number 19891
115. South Africa Government Gazette Regulation Gazette dated 1999-10-29 number 20590
116. South Africa Government Gazette Regulation Gazette dated 2000-03-01 number 20941
117. South Africa Government Gazette Regulation Gazette dated 2000-03-17 number 20963 part 1
118. South Africa Government Gazette Regulation Gazette dated 2000-12-01 number 21803
119. South Africa Government Gazette Regulation Gazette dated 2001-08-27 number 22614
120. South Africa Government Gazette Regulation Gazette dated 2002-03-01 number 23196
121. South Africa Government Gazette Regulation Gazette dated 2002-03-15 number 23240
122. South Africa Government Gazette Regulation Gazette dated 2002-05-17 number 23410
123. South Africa Government Gazette Regulation Gazette dated 2002-05-31 number 23453
124. South Africa Government Gazette Regulation Gazette dated 2002-09-20 number 23861
125. South Africa Government Gazette Regulation Gazette dated 2002-10-01 number 23897
126. South Africa Government Gazette Regulation Gazette dated 2003-02-26 number 24975
127. South Africa Government Gazette Regulation Gazette dated 2003-03-20 number 24594
128. South Africa Government Gazette Regulation Gazette dated 2003-04-02 number 24702
129. South Africa Government Gazette Regulation Gazette dated 2003-04-10 number 24727 part 1
130. South Africa Government Gazette Regulation Gazette dated 2003-06-27 number 25144
131. South Africa Government Gazette Regulation Gazette dated 2003-12-12 number 25828
132. South Africa Government Gazette Regulation Gazette dated 2004-01-02 number 25873
133. South Africa Government Gazette Regulation Gazette dated 2004-03-26 number 26156 part 1
134. South Africa Government Gazette Regulation Gazette dated 2004-04-08 number 26260
135. South Africa Government Gazette Regulation Gazette dated 2004-06-01 number 26417
136. South Africa Government Gazette Regulation Gazette dated 2004-09-01 number 26757
137. South Africa Government Gazette Regulation Gazette dated 2004-11-12 number 26994
138. South Africa Government Gazette Regulation Gazette dated 2004-11-19 number 27013
139. South Africa Government Gazette Regulation Gazette dated 2004-12-15 number 27103
140. South Africa Government Gazette Regulation Gazette dated 2005-04-15 number 27475
141. South Africa Government Gazette Regulation Gazette dated 2005-04-29 number 27536
142. South Africa Government Gazette Regulation Gazette dated 2005-06-10 number 27669
143. South Africa Government Gazette Regulation Gazette dated 2005-07-01 number 27713
144. South Africa Government Gazette Regulation Gazette dated 2005-07-08 number 27762
145. South Africa Government Gazette Regulation Gazette dated 2005-08-01 number 27862
146. South Africa Government Gazette Regulation Gazette dated 2005-12-01 number 28289
147. South Africa Government Gazette Regulation Gazette dated 2005-12-23 number 28329
148. South Africa Government Gazette Regulation Gazette dated 2006-10-27 number 29320
149. South Africa Government Gazette Regulation Gazette dated 2007-02-09 number 29596
150. South Africa Government Gazette Regulation Gazette dated 2008-10-31 number 31560
151. South Africa Government Gazette Regulation Gazette dated 2008-11-04 number 31575
152. South Africa Government Gazette Regulation Gazette dated 2009-02-27 number 31926
153. South Africa Government Gazette Regulation Gazette dated 2009-06-02 number 32292
154. South Africa Government Gazette Regulation Gazette dated 2009-06-05 number 32304
155. South Africa Government Gazette Regulation Gazette dated 2011-01-14 number 33926
156. South Africa Government Gazette Regulation Gazette dated 2011-03-01 number 34046
157. South Africa Government Gazette Regulation Gazette dated 2011-10-28 number 34714
158. South Africa Government Gazette Regulation Gazette dated 2012-02-10 number 35007
159. South Africa Government Gazette Regulation Gazette dated 2012-04-20 number 35259
160. South Africa Government Gazette Regulation Gazette dated 2012-06-01 number 35398 part 1
161. South Africa Government Gazette Regulation Gazette dated 2012-06-29 number 35464
162. South Africa Government Gazette Regulation Gazette dated 2012-07-06 number 35481
163. South Africa Government Gazette Regulation Gazette dated 2012-12-07 number 35932
164. South Africa Government Gazette Regulation Gazette dated 2012-12-14 number 36002
165. South Africa Government Gazette Regulation Gazette dated 2013-02-15 number 36147
166. South Africa Government Gazette Regulation Gazette dated 2013-04-19 number 36372
167. South Africa Government Gazette Regulation Gazette dated 2014-04-17 number 37554
168. South Africa Government Gazette Regulation Gazette dated 2014-04-22 number 37579
169. South Africa Government Gazette Regulation Gazette dated 2014-04-29 number 37596
170. South Africa Government Gazette Regulation Gazette dated 2014-05-23 number 37669
171. South Africa Government Gazette Regulation Gazette dated 2015-07-31 number 39035
172. South Africa Government Gazette Regulation Gazette dated 2015-07-31 number 39048
173. South Africa Government Gazette Regulation Gazette dated 2015-08-14 number 39100
174. South Africa Government Gazette Regulation Gazette dated 2015-09-01 number 39151
175. South Africa Government Gazette Regulation Gazette dated 2016-02-09 number 39667
176. South Africa Government Gazette Regulation Gazette dated 2016-05-20 number 40004
177. South Africa Government Gazette Regulation Gazette dated 2016-10-12 number 40343
178. South Africa Government Gazette Regulation Gazette dated 2017-02-03 number 40594
179. South Africa Government Gazette Regulation Gazette dated 2017-12-22 number 41351 part 1
180. South Africa Government Gazette Regulation Gazette dated 2018-03-23 number 41515
181. South Africa Government Gazette Regulation Gazette dated 2018-04-20 number 41577
182. South Africa Government Gazette Regulation Gazette dated 2018-06-29 number 41739
183. South Africa Government Gazette Regulation Gazette dated 2018-07-27 number 41798
184. South Africa Government Gazette Regulation Gazette dated 2018-12-21 number 42128
185. South Africa Government Gazette Regulation Gazette dated 2019-02-08 number 42218 part 1
186. South Africa Government Gazette Regulation Gazette dated 2019-03-29 number 42356
187. South Africa Government Gazette Regulation Gazette dated 2019-04-05 number 42381
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189. South Africa Government Gazette Regulation Gazette dated 2019-08-08 number 42621
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201. South Africa Government Gazette Regulation Gazette dated 2020-07-31 number 43569
202. South Africa Government Gazette Regulation Gazette dated 2020-08-07 number 43592
203. South Africa Government Gazette Regulation Gazette dated 2020-08-11 number 43608
204. South Africa Government Gazette Regulation Gazette dated 2020-08-28 number 43661
205. South Africa Government Gazette Regulation Gazette dated 2020-10-09 number 43781
206. South Africa Government Gazette Regulation Gazette dated 2020-10-16 number 43811
207. South Africa Government Gazette Regulation Gazette dated 2020-11-27 number 43935
208. South Africa Government Gazette Regulation Gazette dated 2020-12-11 number 43979
209. South Africa Government Gazette Regulation Gazette dated 2020-12-24 number 44029 part 1
210. South Africa Government Gazette Regulation Gazette dated 2020-12-31 number 44049 part 1
211. South Africa Government Gazette Regulation Gazette dated 2021-02-11 number 44144
212. South Africa Government Gazette Regulation Gazette dated 2021-04-01 number 44384
213. South Africa Government Gazette Regulation Gazette dated 2021-04-09 number 44428
214. South Africa Government Gazette Regulation Gazette dated 2021-04-23 number 44473
215. South Africa Government Gazette Regulation Gazette dated 2021-05-07 number 44546
216. South Africa Government Gazette Regulation Gazette dated 2021-05-21 number 44601
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226. South Africa Government Gazette Regulation Gazette dated 2022-03-18 number 46056
227. South Africa Government Gazette Regulation Gazette dated 2022-04-01 number 46165
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231. South Africa Government Gazette Regulation Gazette dated 2022-08-26 number 46789
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236. South Africa Government Gazette Regulation Gazette dated 2023-09-15 number 49304
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238. South Africa Government Gazette Regulation Gazette dated 2023-11-24 number 49759 part 1
239. South Africa Government Gazette Regulation Gazette dated 2023-12-01 number 49792
240. South Africa Government Gazette dated 1964-08-07 number 869
241. South Africa Government Gazette dated 1965-02-05 number 1018
242. South Africa Government Gazette dated 1965-04-15 number 1085
243. South Africa Government Gazette dated 1965-05-19 number 1114
244. South Africa Government Gazette dated 1965-06-04 number 1128
245. South Africa Government Gazette dated 1965-06-18 number 1146
246. South Africa Government Gazette dated 1965-07-07 number 1172
247. South Africa Government Gazette dated 1965-07-09 number 1175
248. South Africa Government Gazette dated 1965-08-06 number 1197
249. South Africa Government Gazette dated 1965-09-03 number 1214
250. South Africa Government Gazette dated 1965-09-10 number 1223
251. South Africa Government Gazette dated 1965-10-01 number 1240
252. South Africa Government Gazette dated 1965-10-08 number 1250
253. South Africa Government Gazette dated 1965-10-29 number 1268
254. South Africa Government Gazette dated 1965-11-05 number 1273
255. South Africa Government Gazette dated 1965-11-12 number 1277
256. South Africa Government Gazette dated 1965-12-03 number 1291
257. South Africa Government Gazette dated 1966-01-07 number 1330
258. South Africa Government Gazette dated 1966-09-02 number 1528
259. South Africa Government Gazette dated 1966-09-09 number 1529
260. South Africa Government Gazette dated 1966-09-23 number 1540
261. South Africa Government Gazette dated 1966-09-30 number 1548
262. South Africa Government Gazette dated 1966-10-07 number 1555
263. South Africa Government Gazette dated 1966-10-21 number 1569
264. South Africa Government Gazette dated 1966-10-26 number 1576
265. South Africa Government Gazette dated 1966-11-03 number 1583
266. South Africa Government Gazette dated 1966-11-18 number 1593
267. South Africa Government Gazette dated 1966-11-25 number 1597
268. South Africa Government Gazette dated 1966-12-09 number 1608
269. South Africa Government Gazette dated 1966-12-23 number 1617
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271. South Africa Government Gazette dated 1967-01-20 number 1638
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285. South Africa Government Gazette dated 1968-02-09 number 1975
286. South Africa Government Gazette dated 1968-04-05 number 2036
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288. South Africa Government Gazette dated 1968-04-19 number 2047
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295. South Africa Government Gazette dated 1968-07-12 number 2123
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298. South Africa Government Gazette dated 1968-08-16 number 2145
299. South Africa Government Gazette dated 1968-08-23 number 2149
300. South Africa Government Gazette dated 1968-09-20 number 2161
301. South Africa Government Gazette dated 1968-09-27 number 2166
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306. South Africa Government Gazette dated 1968-11-29 number 2221
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309. South Africa Government Gazette dated 1969-01-24 number 2269
310. South Africa Government Gazette dated 1969-02-07 number 2275
311. South Africa Government Gazette dated 1969-02-21 number 2280
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330. South Africa Government Gazette dated 1971-12-03 number 3319
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334. South Africa Government Gazette dated 1971-12-31 number 3351
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341. South Africa Government Gazette dated 1972-02-18 number 3383
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344. South Africa Government Gazette dated 1972-03-10 number 3408
345. South Africa Government Gazette dated 1972-03-17 number 3417
346. South Africa Government Gazette dated 1972-03-24 number 3424
347. South Africa Government Gazette dated 1972-03-30 number 3433
348. South Africa Government Gazette dated 1972-04-07 number 3453
349. South Africa Government Gazette dated 1972-04-21 number 3473
350. South Africa Government Gazette dated 1972-04-28 number 3476
351. South Africa Government Gazette dated 1972-05-05 number 3483
352. South Africa Government Gazette dated 1972-05-12 number 3494
353. South Africa Government Gazette dated 1972-05-19 number 3505
354. South Africa Government Gazette dated 1972-05-26 number 3521
355. South Africa Government Gazette dated 1972-06-02 number 3530
356. South Africa Government Gazette dated 1972-06-02 number 3537
357. South Africa Government Gazette dated 1972-06-14 number 3560
358. South Africa Government Gazette dated 1972-06-16 number 3563
359. South Africa Government Gazette dated 1972-06-23 number 3584
360. South Africa Government Gazette dated 1972-06-28 number 3592
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363. South Africa Government Gazette dated 1972-07-28 number 3621
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365. South Africa Government Gazette dated 1972-08-11 number 3628
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368. South Africa Government Gazette dated 1972-09-01 number 3640
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370. South Africa Government Gazette dated 1972-09-15 number 3650
371. South Africa Government Gazette dated 1972-09-22 number 3657
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385. South Africa Government Gazette dated 1973-01-05 number 3754
386. South Africa Government Gazette dated 1973-01-12 number 3757
387. South Africa Government Gazette dated 1973-01-19 number 3764
388. South Africa Government Gazette dated 1973-01-26 number 3767
389. South Africa Government Gazette dated 1973-02-02 number 3775
390. South Africa Government Gazette dated 1973-02-09 number 3779
391. South Africa Government Gazette dated 1973-02-16 number 3782
392. South Africa Government Gazette dated 1973-02-23 number 3785
393. South Africa Government Gazette dated 1973-03-09 number 3796
394. South Africa Government Gazette dated 1973-03-14 number 3803
395. South Africa Government Gazette dated 1973-03-16 number 3806
396. South Africa Government Gazette dated 1973-03-23 number 3814
397. South Africa Government Gazette dated 1973-04-04 number 3834
398. South Africa Government Gazette dated 1973-04-05 number 3842
399. South Africa Government Gazette dated 1973-04-13 number 3854
400. South Africa Government Gazette dated 1973-04-19 number 3868
401. South Africa Government Gazette dated 1973-04-27 number 3874
402. South Africa Government Gazette dated 1973-05-04 number 3878
403. South Africa Government Gazette dated 1973-05-11 number 3882
404. South Africa Government Gazette dated 1973-05-18 number 3886
405. South Africa Government Gazette dated 1973-05-25 number 3897
406. South Africa Government Gazette dated 1973-05-30 number 3910
407. South Africa Government Gazette dated 1973-06-08 number 3918
408. South Africa Government Gazette dated 1973-06-15 number 3926
409. South Africa Government Gazette dated 1973-06-22 number 3937
410. South Africa Government Gazette dated 1973-06-27 number 3947
411. South Africa Government Gazette dated 1973-06-29 number 3953
412. South Africa Government Gazette dated 1973-06-29 number 3956
413. South Africa Government Gazette dated 1974-01-11 number 4137
414. South Africa Government Gazette dated 1974-01-18 number 4140
415. South Africa Government Gazette dated 1974-01-25 number 4144
416. South Africa Government Gazette dated 1974-02-01 number 4152
417. South Africa Government Gazette dated 1974-02-08 number 4158
418. South Africa Government Gazette dated 1974-02-15 number 4163
419. South Africa Government Gazette dated 1974-02-22 number 4171
420. South Africa Government Gazette dated 1974-03-01 number 4178
421. South Africa Government Gazette dated 1974-03-06 number 4189
422. South Africa Government Gazette dated 1974-03-08 number 4200
423. South Africa Government Gazette dated 1974-03-15 number 4226
424. South Africa Government Gazette dated 1974-03-22 number 4231
425. South Africa Government Gazette dated 1974-03-29 number 4237
426. South Africa Government Gazette dated 1974-04-05 number 4244
427. South Africa Government Gazette dated 1974-04-11 number 4248
428. South Africa Government Gazette dated 1974-04-19 number 4254
429. South Africa Government Gazette dated 1974-04-26 number 4267
430. South Africa Government Gazette dated 1974-05-03 number 4268
431. South Africa Government Gazette dated 1974-05-17 number 4279
432. South Africa Government Gazette dated 1974-05-24 number 4282
433. South Africa Government Gazette dated 1974-05-30 number 4286
434. South Africa Government Gazette dated 1974-06-07 number 4292
435. South Africa Government Gazette dated 1974-06-14 number 4300
436. South Africa Government Gazette dated 1974-06-21 number 4307
437. South Africa Government Gazette dated 1974-06-28 number 4318
438. South Africa Government Gazette dated 1974-07-05 number 4324
439. South Africa Government Gazette dated 1974-07-12 number 4333
440. South Africa Government Gazette dated 1974-07-19 number 4337
441. South Africa Government Gazette dated 1974-07-26 number 4342
442. South Africa Government Gazette dated 1974-10-04 number 4416
443. South Africa Government Gazette dated 1974-10-09 number 4426
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445. South Africa Government Gazette dated 1974-10-25 number 4459
446. South Africa Government Gazette dated 1974-10-30 number 4468
447. South Africa Government Gazette dated 1974-11-01 number 4477
448. South Africa Government Gazette dated 1974-11-08 number 4490
449. South Africa Government Gazette dated 1974-11-15 number 4494
450. South Africa Government Gazette dated 1974-11-22 number 4511
451. South Africa Government Gazette dated 1974-11-29 number 4515
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455. South Africa Government Gazette dated 1974-12-27 number 4548
456. South Africa Government Gazette dated 1975-03-14 number 4613
457. South Africa Government Gazette dated 1975-03-21 number 4620
458. South Africa Government Gazette dated 1975-06-18 number 4756
459. South Africa Government Gazette dated 1975-07-16 number 4787
460. South Africa Government Gazette dated 1975-08-22 number 4823
461. South Africa Government Gazette dated 1976-03-08 number 5000
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464. South Africa Government Gazette dated 1977-06-15 number 5594
465. South Africa Government Gazette dated 1977-06-29 number 5617
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475. South Africa Government Gazette dated 1980-06-25 number 7092
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477. South Africa Government Gazette dated 1981-01-16 number 7368
478. South Africa Government Gazette dated 1981-03-11 number 7477
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485. South Africa Government Gazette dated 1981-09-18 number 7801
486. South Africa Government Gazette dated 1981-12-04 number 7946
487. South Africa Government Gazette dated 1982-02-12 number 8018
488. South Africa Government Gazette dated 1982-08-06 number 8330
489. South Africa Government Gazette dated 1982-08-13 number 8337
490. South Africa Government Gazette dated 1982-09-03 number 8366
491. South Africa Government Gazette dated 1982-10-08 number 8406
492. South Africa Government Gazette dated 1982-12-10 number 8473
493. South Africa Government Gazette dated 1984-02-10 number 9056
494. South Africa Government Gazette dated 1984-02-24 number 9071
495. South Africa Government Gazette dated 1984-04-04 number 9152
496. South Africa Government Gazette dated 1984-04-18 number 9183
497. South Africa Government Gazette dated 1984-04-18 number 9185
498. South Africa Government Gazette dated 1984-08-10 number 66
499. South Africa Government Gazette dated 1984-10-05 number 9448
500. South Africa Government Gazette dated 1986-06-13 number 10276
501. South Africa Government Gazette dated 1986-06-20 number 10282
502. South Africa Government Gazette dated 1986-06-25 number 10306
503. South Africa Government Gazette dated 1986-07-04 number 10331
504. South Africa Government Gazette dated 1986-07-25 number 10359
505. South Africa Government Gazette dated 1988-09-16 number 81
506. South Africa Government Gazette dated 1989-02-17 number 11698
507. South Africa Government Gazette dated 1990-04-20 number 12429
508. South Africa Government Gazette dated 1990-06-18 number 12514
509. South Africa Government Gazette dated 1991-07-05 number 13357
510. South Africa Government Gazette dated 1991-09-27 number 102
511. South Africa Government Gazette dated 1992-03-13 number 13835
512. South Africa Government Gazette dated 1992-05-06 number 13962
513. South Africa Government Gazette dated 1992-05-06 number 13963
514. South Africa Government Gazette dated 1993-05-07 number 14789
515. South Africa Government Gazette dated 1993-10-06 number 15159
516. South Africa Government Gazette dated 1996-10-02 number 17472
517. South Africa Government Gazette dated 1996-11-22 number 17604
518. South Africa Government Gazette dated 1997-05-23 number 18030
519. South Africa Government Gazette dated 1997-07-04 number 18113
520. South Africa Government Gazette dated 1997-08-11 number 18201
521. South Africa Government Gazette dated 1997-09-05 number 18257
522. South Africa Government Gazette dated 1997-10-01 number 18324
523. South Africa Government Gazette dated 1997-10-01 number 18325
524. South Africa Government Gazette dated 1998-06-26 number 18984
525. South Africa Government Gazette dated 1998-06-29 number 19013
526. South Africa Government Gazette dated 1998-09-28 number 19288
527. South Africa Government Gazette dated 1999-03-31 number 19911
528. South Africa Government Gazette dated 1999-04-22 number 20008
529. South Africa Government Gazette dated 1999-07-07 number 20279
530. South Africa Government Gazette dated 1999-09-01 number 20452
531. South Africa Government Gazette dated 1999-10-08 number 20506
532. South Africa Government Gazette dated 1999-11-24 number 20656
533. South Africa Government Gazette dated 1999-11-25 number 20676
534. South Africa Government Gazette dated 1999-12-23 number 20759
535. South Africa Government Gazette dated 1999-12-23 number 20760
536. South Africa Government Gazette dated 2000-02-25 number 20897
537. South Africa Government Gazette dated 2000-07-19 number 21390
538. South Africa Government Gazette dated 2000-12-06 number 21848
539. South Africa Government Gazette dated 2001-03-23 number 22145
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541. South Africa Government Gazette dated 2001-07-27 number 22532
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544. South Africa Government Gazette dated 2002-03-22 number 23249
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547. South Africa Government Gazette dated 2002-09-13 number 23817
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553. South Africa Government Gazette dated 2003-01-24 number 24262 part 2
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606. South Africa Government Gazette dated 2004-07-27 number 26612
607. South Africa Government Gazette dated 2004-08-20 number 26687
608. South Africa Government Gazette dated 2004-08-27 number 26715
609. South Africa Government Gazette dated 2005-01-24 number 27188
610. South Africa Government Gazette dated 2005-01-24 number 27189
611. South Africa Government Gazette dated 2005-07-13 number 27786
612. South Africa Government Gazette dated 2005-07-15 number 27804
613. South Africa Government Gazette dated 2005-10-14 number 28137
614. South Africa Government Gazette dated 2006-03-17 number 28605
615. South Africa Government Gazette dated 2006-06-23 number 28952
616. South Africa Government Gazette dated 2006-11-10 number 29382
617. South Africa Government Gazette dated 2007-02-07 number 29604
618. South Africa Government Gazette dated 2007-04-18 number 29790
619. South Africa Government Gazette dated 2007-05-11 number 29874
620. South Africa Government Gazette dated 2007-06-08 number 29981
621. South Africa Government Gazette dated 2007-08-08 number 30157
622. South Africa Government Gazette dated 2007-08-08 number 30158
623. South Africa Government Gazette dated 2007-10-12 number 30370
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626. South Africa Government Gazette dated 2007-12-10 number 30558
627. South Africa Government Gazette dated 2008-04-01 number 30930
628. South Africa Government Gazette dated 2008-05-06 number 31029
629. South Africa Government Gazette dated 2008-07-04 number 31216
630. South Africa Government Gazette dated 2009-03-06 number 31986
631. South Africa Government Gazette dated 2009-09-30 number 32611
632. South Africa Government Gazette dated 2009-11-26 number 32724
633. South Africa Government Gazette dated 2010-07-16 number 33369
634. South Africa Government Gazette dated 2010-11-02 number 33726
635. South Africa Government Gazette dated 2010-11-02 number 33727
636. South Africa Government Gazette dated 2011-10-14 number 34664
637. South Africa Government Gazette dated 2011-12-14 number 34867
638. South Africa Government Gazette dated 2011-12-30 number 34891
639. South Africa Government Gazette dated 2012-01-23 number 34968
640. South Africa Government Gazette dated 2012-06-08 number 35413
641. South Africa Government Gazette dated 2012-09-07 number 35648
642. South Africa Government Gazette dated 2012-10-09 number 35775
643. South Africa Government Gazette dated 2012-12-07 number 35930
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649. South Africa Government Gazette dated 2013-11-22 number 37057
650. South Africa Government Gazette dated 2013-12-02 number 37104
651. South Africa Government Gazette dated 2013-12-10 number 37146
652. South Africa Government Gazette dated 2013-12-12 number 37158
653. South Africa Government Gazette dated 2014-05-09 number 37612 part 1
654. South Africa Government Gazette dated 2014-05-19 number 37661
655. South Africa Government Gazette dated 2015-01-20 number 38404
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657. South Africa Government Gazette dated 2015-03-20 number 38592
658. South Africa Government Gazette dated 2015-03-30 number 38653
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660. South Africa Government Gazette dated 2015-08-07 number 39074 part 1
661. South Africa Government Gazette dated 2015-11-16 number 39417 part 1
662. South Africa Government Gazette dated 2015-11-17 number 39421
663. South Africa Government Gazette dated 2015-12-18 number 39518
664. South Africa Government Gazette dated 2016-01-08 number 39586
665. South Africa Government Gazette dated 2016-01-08 number 39588
666. South Africa Government Gazette dated 2016-06-24 number 40088 part 1
667. South Africa Government Gazette dated 2016-09-30 number 40319
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669. South Africa Government Gazette dated 2016-12-23 number 40515 part 1
670. South Africa Government Gazette dated 2017-01-06 number 40537
671. South Africa Government Gazette dated 2017-01-19 number 40560
672. South Africa Government Gazette dated 2017-01-19 number 40562
673. South Africa Government Gazette dated 2017-01-19 number 40563
674. South Africa Government Gazette dated 2017-01-27 number 40577 part 1
675. South Africa Government Gazette dated 2017-07-28 number 41009 part 1
676. South Africa Government Gazette dated 2017-08-25 number 41064 part 1
677. South Africa Government Gazette dated 2017-10-20 number 41186 part 1
678. South Africa Government Gazette dated 2017-12-08 number 41306 part 1
679. South Africa Government Gazette dated 2017-12-14 number 41323
680. South Africa Government Gazette dated 2017-12-18 number 41341
681. South Africa Government Gazette dated 2017-12-18 number 41342 part 1
682. South Africa Government Gazette dated 2018-01-05 number 41370 part 1
683. South Africa Government Gazette dated 2018-05-09 number 41617
684. South Africa Government Gazette dated 2018-07-20 number 41781 part 1
685. South Africa Government Gazette dated 2018-08-10 number 41827
686. South Africa Government Gazette dated 2018-08-31 number 41870 part 1
687. South Africa Government Gazette dated 2018-11-23 number 42053 part 1
688. South Africa Government Gazette dated 2019-01-04 number 42146
689. South Africa Government Gazette dated 2019-01-17 number 42169
690. South Africa Government Gazette dated 2019-01-17 number 42171
691. South Africa Government Gazette dated 2019-02-01 number 42203 part 1
692. South Africa Government Gazette dated 2019-05-23 number 42480
693. South Africa Government Gazette dated 2019-05-23 number 42483
694. South Africa Government Gazette dated 2019-08-16 number 42636 part 1
695. South Africa Government Gazette dated 2019-09-27 number 42725 part 1
696. South Africa Government Gazette dated 2020-01-15 number 42950
697. South Africa Government Gazette dated 2020-01-15 number 42952
698. South Africa Government Gazette dated 2020-01-17 number 42956 part 1
699. South Africa Government Gazette dated 2020-02-07 number 43003
700. South Africa Government Gazette dated 2020-03-06 number 43073 part 1
701. South Africa Government Gazette dated 2020-05-04 number 43266
702. South Africa Government Gazette dated 2020-05-22 number 43341
703. South Africa Government Gazette dated 2020-05-28 number 43361
704. South Africa Government Gazette dated 2020-06-03 number 43384
705. South Africa Government Gazette dated 2020-06-05 number 43398
706. South Africa Government Gazette dated 2020-06-25 number 43470
707. South Africa Government Gazette dated 2020-07-03 number 43495 part 1
708. South Africa Government Gazette dated 2020-07-21 number 43536
709. South Africa Government Gazette dated 2020-08-21 number 43632
710. South Africa Government Gazette dated 2020-10-23 number 43834 part 1
711. South Africa Government Gazette dated 2020-10-30 number 43855
712. South Africa Government Gazette dated 2020-11-05 number 43884
713. South Africa Government Gazette dated 2020-12-11 number 43981 part 1
714. South Africa Government Gazette dated 2021-01-15 number 44068
715. South Africa Government Gazette dated 2021-01-20 number 44082
716. South Africa Government Gazette dated 2021-01-20 number 44083
717. South Africa Government Gazette dated 2021-03-16 number 44277
718. South Africa Government Gazette dated 2021-04-01 number 44383 part 1
719. South Africa Government Gazette dated 2021-06-01 number 44651
720. South Africa Government Gazette dated 2021-06-14 number 44704
721. South Africa Government Gazette dated 2021-08-16 number 45003
722. South Africa Government Gazette dated 2021-09-22 number 45207
723. South Africa Government Gazette dated 2021-10-22 number 45352 part 1
724. South Africa Government Gazette dated 2021-12-03 number 45568 part 1
725. South Africa Government Gazette dated 2022-01-19 number 45787
726. South Africa Government Gazette dated 2022-02-18 number 45930
727. South Africa Government Gazette dated 2022-03-09 number 46017
728. South Africa Government Gazette dated 2023-12-22 number 49894
729. South Africa Government Gazette dated 2023-12-22 number 49947
730. South Africa Government Gazette dated 2023-12-22 number 49948
731. South Africa Government Gazette dated 2024-01-05 number 49968
732. South Africa Government Gazette dated 2024-01-26 number 50045 part 1
733. South Africa Government Gazette dated 2024-01-29 number 50042
734. South Africa Government Gazette dated 2024-04-12 number 50458
735. Transvaal Provincial Gazette dated 1977-05-25 number 3889
736. Transvaal Provincial Gazette dated 1977-11-09 number 3920
737. Western Cape Provincial Gazette dated 2006-02-03 number 6341
738. Western Cape Provincial Gazette dated 2008-03-14 number 6509
739. Western Cape Provincial Gazette dated 2010-09-17 number 6793
740. Western Cape Provincial Gazette dated 2010-12-14 number 6834
Judgment 143
1. Certification of the Constitution of the Republic of South Africa, 1996 [1996] ZACC 26 (6 September 1996) 97 citations
2. International Trade Administration Commission v SCAW South Africa (Pty) Ltd [2010] ZACC 6 (9 March 2010) 53 citations
3. Law Society of South Africa and Others v Minister for Transport and Another [2010] ZACC 25 (25 November 2010) 35 citations
4. Mkontwana v Nelson Mandela Metropolitan Municipality and Another ; Bissett and Others v Buffalo City Municipality and Others ; Transfer Rights Action Campaign and Others v MEC for Local Government and Housing Gauteng and Others [2004] ZACC 23 (6 October 2004) 30 citations
5. Gaertner and Others v Minister of Finance and Others [2013] ZACC 38 (14 November 2013) 25 citations
6. First National Bank of SA Limited t/a Wesbank v Commissioner for the South African Revenue Services and Another; First National Bank of SA Limited t/a Wesbank v Minister of Finance [2002] ZACC 5 (16 May 2002) 23 citations
7. Clear Enterprises (Pty) Ltd v Commissioner for South African Revenue Services and Others (757/2010) [2011] ZASCA 164 (29 September 2011) 16 citations
8. Shoprite Checkers (Pty) Ltd v Member of the Executive Council for Economic Development, Environmental Affairs And Tourism, Eastern Cape and Others [2015] ZACC 23 (30 June 2015) 14 citations
9. Mohlomi v Minister of Defence [1996] ZACC 20 (26 September 1996) 12 citations
10. South African Reserve Bank and Another v Shuttleworth and Another [2015] ZACC 17 (18 June 2015) 12 citations
11. Commissioner, South African Revenue Service v Komatsu Southern Africa (Pty) Ltd (448/2005) [2006] ZASCA 156 (26 September 2006) 8 citations
12. Van Der Merwe and Another v Taylor NO and Others [2007] ZACC 16 (14 September 2007) 8 citations
13. Commissioner for the South African Revenue Service v Baking Tin (Pty) Ltd (431/2006) [2007] ZASCA 100 (14 September 2007) 6 citations
14. Pahad Shipping CC v Commissioner for the South African Revenue Services (529/2008) [2009] ZASCA 172 (2 December 2009) 6 citations
15. Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018) [2019] ZASCA 163 (29 November 2019) 5 citations
16. 3M South Africa (Pty) Ltd v Commissioner for South African Revenue Services and Another (272/2009) [2010] ZASCA 20 (23 March 2010) 3 citations
17. Cassimjee v Minister of Finance (455/2011) [2012] ZASCA 101 (1 June 2012) 3 citations
18. Clicks Group Ltd and Others v Independent Community Pharmacy Association and Others (641/2020) [2021] ZASCA 167 (3 December 2021) 3 citations
19. Commissioner for South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd (445/2020) [2021] ZASCA 65 (1 June 2021) 3 citations
20. Commissioner for the South African Revenue Service v Trend Finance (Pty) Ltd (162/2006) [2007] ZASCA 59 (23 May 2007) 3 citations
21. Commissioner for the South African Revenue Services v LG Electronics SA (Pty) Ltd (428/2009) [2010] ZASCA 79 (28 May 2010) 3 citations
22. Commissioner of the South African Revenue Services v Daikin Air Conditioning South Africa (Pty) Ltd (185 of 2017) [2018] ZASCA 66 (25 May 2018) 3 citations
23. Distell Ltd and Another v Commissioner of South African Revenue Service (416/2009) [2010] ZASCA 103 (13 September 2010) 3 citations
24. Lemthongthai v S (849/2013) [2014] ZASCA 131 (25 September 2014) 3 citations
25. Minister of Minerals and Energy v Agri South Africa (458/2011) [2012] ZASCA 93 (31 May 2012) 3 citations
26. BP Southern Africa (Pty) Ltd v Commissioner for South African Revenue Service (801/2022) [2024] ZASCA 2 (12 January 2024) 2 citations
27. Chairman of the Board on Tariffs and Trade and Others v Teltron (Pty) Ltd (168/1995) [1996] ZASCA 142 (28 November 1996) 2 citations
28. Commissioner for South African Revenue Service and Others v Dragon Freight (Pty) Ltd and Others (751 of 2021) [2022] ZASCA 84 (7 June 2022) 2 citations
29. EBN Trading (Pty) Ltd v Commissioner for Customs and Excise and Another (653/1998) [2001] ZASCA 6 (2 March 2001) 2 citations
30. Independent Community Pharmacy Association v Clicks Group Limited and Others [2023] ZACC 10 (28 March 2023) 2 citations
31. International Trade Administration Commission and Another v SA Tyre Manufacturers Conference (Pty) Ltd and Others (738/2010) [2011] ZASCA 137 (23 September 2011) 2 citations
32. Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023) 2 citations
33. PFC Properties (Pty) Ltd v Commissioner for South African Revenue Services and Others ; Brita De Robillard NO and Another v PFC Properties (Pty) Ltd and Others (409/2022; 543/2021) [2023] ZASCA 111 (21 July 2023) 2 citations
34. Progress Office Machines CC v South African Revenue Services and Others (532/2006) [2007] ZASCA 118 (25 September 2007) 2 citations
35. Smith Mining Equipment (Pty) Ltd v The Commissioner South African Revenue Service (728/2012) [2013] ZASCA 145 (1 October 2013) 2 citations
36. Telkom SA SOC Limited v The Commissioner for the South African Revenue Service (239/2019) [2020] ZASCA 19 (25 March 2020) 2 citations
37. A M Moolla Group Limited and Others v Commissioner for SARS and Others (139/2002) [2003] ZASCA 18 (26 March 2003) 1 citation
38. Chairman : Board On Tariffs and Trade and Others v Brenco Incorporated and Others (285/1999) [2001] ZASCA 67 (25 May 2001) 1 citation
39. Commissioner for Customs and Excise v Capital Meats CC (In Liquidation) and Another (529/1996) [1998] ZASCA 80 (25 September 1998) 1 citation
40. Commissioner for Customs and Excise v Container Logistics (Pty) Ltd, Commissioner for Customs and Excise v Rennies Group Limited t/a Renfreight (196/96) [1999] ZASCA 35 (28 May 1999) 1 citation
41. Commissioner for South African Revenue Service and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) [2023] ZASCA 39 (31 March 2023) 1 citation
42. Commissioner for South African Revenue Service v Glencore Operations SA (Pty) Ltd (462/2020) [2021] ZASCA 111 (10 August 2021) 1 citation
43. Commissioner for South African Revenue Service v Levi Strauss SA (Pty) Ltd (509/2019) [2021] ZASCA 32 (7 April 2021) 1 citation
44. Commissioner for the South African Revenue Service (SARS) v Saleem (21/2007) [2008] ZASCA 19 (27 March 2008) 1 citation
45. Commissioner for the South African Revenue Service v South African Breweries (Pty) Ltd (442 of 2017) [2018] ZASCA 101 (27 June 2018) 1 citation
46. Commissioner for the South African Revenue Services v Fascination Wigs (Pty) Ltd (204/2009) [2010] ZASCA 6 (4 March 2010) 1 citation
47. Commissioner, South African Revenue Service v Van der Merwe and Others (598 of 2015) [2016] ZASCA 138 (29 September 2016) 1 citation
48. Distcor Export Partners and Another v Director General of the Department of Trade and Industry (521/2003) [2005] ZASCA 13 (23 March 2005) 1 citation
49. Ellies Electronics (Pty) Ltd v The South African Revenue Service (47899/17) [2019] ZAGPPHC 460 (7 March 2019) 1 citation
50. HAB Personnel Services CC v Commissioner for South African Revenue Services (A168/2020) [2022] ZAGPPHC 971 (8 November 2022) 1 citation
51. Master Currency (Pty) Ltd v Commissioner for South African Revenue Services (155/2012) [2013] ZASCA 17 (20 March 2013) 1 citation
52. Minister of Finance and Another v Paper Manufacturers Association of South Africa (567/2007) [2008] ZASCA 86 (2 September 2008) 1 citation
53. Mobile Telephone Networks (Pty) Ltd v Commissioner for South African Revenue Service (855/2021) [2022] ZASCA 142 (24 October 2022) 1 citation
54. National Director of Public Prosecutions v Rautenbach and Another (146/2003) [2004] ZASCA 102 (22 November 2004) 1 citation
55. Premier Plastics (Pty) Ltd v Commissioner for the SARS (9726/2021) [2022] ZAGPJHC 50 (28 July 2022) 1 citation
56. Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for South African Revenue Services (135/2021) [2021] ZASCA 170 (7 December 2021) 1 citation
57. Samsung Electronics SA (Pty) Ltd v Commissioner for South African Revenue Service (764/2021) [2022] ZASCA 126 (28 September 2022) 1 citation
58. Toyota South Africa Motors (Pty) Ltd v Commissioner for the South African Revenue Service (495/2000) [2002] ZASCA 27 (28 March 2002) 1 citation
59. Unilever Bestfoods Robertsons (Pty) Ltd and Others v Soomar and Another (613/2005) [2006] ZASCA 144 (1 December 2006) 1 citation
60. ADCORP Fulfilment Services (Pty) Ltd v Prodigy Human Capital Architects (Pty) Ltd; In Re: Prodigy Human Capital Architects (Pty) Ltd v CCI SA (Umhlanga) (Pty) Ltd and Others (2018/17932) [2023] ZAGPJHC 579 (26 May 2023)
61. AMI Forwarding (Pty) Ltd v Government of the Republic of South Africa (Department of Customs and Excise) and Another (251/2009) [2010] ZASCA 62 (3 May 2010)
62. Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others [2023] ZACC 13 (30 May 2023)
63. Assmang Proprietary Ltd v Commissioner for the South African Revenue Service and Others (91960/2015) [2023] ZAGPPHC 727 (27 June 2023)
64. Association of Meat Importers and Exporters and Others v International Trade Administration Commission and Others (769/12; 770/12\771/12) [2013] ZASCA 108 (13 September 2013)
65. Association of Meat Importers and Exporters v International Trade Administration Commission and Others (9233/2022) [2023] ZAGPPHC 1116 (12 October 2023)
66. Assured Freight Services (Pty) Ltd v Comair Ltd (73/2006) [2007] ZASCA 20 (22 March 2007)
67. Attieh and Others v Commissioner for South African Revenue Services (33784/2019) [2022] ZAGPPHC 587 (6 September 2022)
68. BCE Food Service Equipment (Pty) Ltd v Commissioner for South African Revenue Service (27898/2015) [2017] ZAGPJHC 243 (12 September 2017)
69. BP Southern Africa (Pty) Ltd and Commissioner for South African Revenue Service (A 24/21) [2022] ZAGPPHC 821 (20 July 2022)
70. BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another (357/1983) [1984] ZASCA 140 (26 November 1984)
71. BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (2021/49805) [2024] ZAGPJHC 21 (12 January 2024)
72. Bloems Timber Kilns (Proprietary) Limited v Volkskas Beperk (156/75) [1976] ZASCA 63 (9 September 1976)
73. Canyon Resources (Pty) Ltd v Commissioner for South African Revenue Service (68281/2016) [2023] ZAGPPHC 1287 (30 November 2023)
74. Canyon Resources (Pty) Ltd v Commissioner for the South African Revenue Service (68281/2016) [2023] ZAGPPHC 1327 (30 November 2023)
75. Chairman of the Board on Tariffs and Trade v Volkswagen South Africa (Pty) Ltd and Another (118/1999) [2000] ZASCA 83 (30 November 2000)
76. Clearing Agents, Receivers and Shippers v Member of the Executive Council, Transport, KwaZulu Natal and Others (659/2005) [2007] ZASCA 35 (28 March 2007)
77. Commissioner For The South African Revenue Service v Terreplas South Africa (Pty) Ltd (375/2013) [2014] ZASCA 69 (23 May 2014)
78. Commissioner for Customs and Excise and Another v Kemtek Imaging Systems Ltd (1/98; 2/98) [1999] ZASCA 55 (6 September 1999)
79. Commissioner for Customs and Excise v Standard General Insurance Company Ltd (507/1998) [2000] ZASCA 55 (29 September 2000)
80. Commissioner for South African Revenue Service v Delta Motor Corporation (Pty) Ltd (279/2001) [2002] ZASCA 114 (23 September 2002)
81. Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/2009) [2010] ZASCA 135 (1 October 2010)
82. Commissioner for South African Revenue Services v Colgate-Palmolive (Pty) Ltd (528/2009) [2010] ZASCA 98 (3 September 2010)
83. Commissioner for the South African Revenue Service and Another v TFN Diamond Cutting Works (Pty) Ltd (70/2004) [2005] ZASCA 37 (31 March 2005)
84. Commissioner for the South African Revenue Service v Coltrade International CC (54/2015) [2016] ZASCA 53 (1 April 2016)
85. Commissioner for the South African Revenue Service v Encar (543 of 2017) [2018] ZASCA 71 (29 May 2018)
86. Commissioner for the South African Revenue Services v Pearlstock (Pty) Ltd (A2/2021) [2023] ZAGPPHC 157 (24 March 2023)
87. Commissioner of the South African Revenue Service v Formalito (Pty) Ltd (328/2004) [2005] ZASCA 135 (31 May 2005)
88. Commissioner, South African Revenue Service v Motion Vehicle Wholesalers (Pty) Ltd (509/2005) [2006] ZASCA 157 (26 September 2006)
89. Cornerstone Logistics (Pty) Ltd and Another v Zacpak Cape Town Depot (Pty) Ltd (879 of 2020) [2022] ZASCA 12 (25 January 2022)
90. Diageo SA (Pty) Ltd v Commissioner for the South African Revenue Services (A223/2021) [2023] ZAGPPHC 713 (5 July 2023)
91. Distell Ltd v Commissioner for the South African Revenue Services (526/2011) [2012] ZASCA 88 (31 May 2012)
92. Durban North Turf (Pty) Ltd v Commissioner of South African Revenue Services (4355/2008) [2010] ZAKZPHC 45 (31 August 2010)
93. Engen Petroleum Ltd and Others v Commissioner for Customs and Excise and Another (171/1997) [1999] ZASCA 17 (25 March 1999)
94. Fair-Trade Independent Tobacco Association NPC and Others v Commissioner of South African Revenue Services and Another; Bozza Tobacco (Pty) Ltd and Others v Commissioner for South African Revenue Services and Others (115176/2023; 115375/2023) [2024] ZAGPPHC 476 (15 May 2024)
95. Finequest Enterprise (Pty) Ltd v Commissioner for SARS (008272/22) [2024] ZAGPPHC 191 (26 February 2024)
96. First South African Holdings (Pty) Ltd v Commissioner for South African Revenue Services (372/2010) [2011] ZASCA 67 (11 May 2011)
97. Gaertner and Others v Minister of Finance and Others (12632/12) [2013] ZAWCHC 237 (8 April 2013)
98. Glencore International AG v Commissioner for the South African Revenue Services (34490/2021) [2022] ZAGPPHC 1084 (7 December 2022)
99. Glencore Operations SA (Pty) Ltd and Others v Commissioner for the South African Revenue Service N.O. and Another (15988/2020) [2023] ZAGPPHC 810 (17 July 2023)
100. Heron Mauritius Limited and Another v Commissioner for South African Revenue Service (3929/2023) [2024] ZAECPEHC 17 (27 February 2024)
101. International Version Trading and Projects (Pty) Ltd v South African Revenue Service (6012/2021) [2024] ZAGPPHC 8 (17 January 2024)
102. Izimpondo Ze-Africa Security Services CC and Another v Minister of Police and Another (2023/049713) [2023] ZAGPJHC 851 (1 August 2023)
103. Jaihai v Financial Services Tribunal and Another (3419/2022) [2023] ZAGPPHC 1391 (17 August 2023)
104. Kepu Trading (Pty) Ltd v Commissioner for South African Revenue Service (3516/18) [2022] ZAGPJHC 1258 (28 December 2022)
105. Kusasa Refining (Proprietary) Limited v Commissioner for South African Revenue Services (56820/2021) [2022] ZAGPPHC 1197 (20 April 2022)
106. Kusasa Refining (Proprietary) Ltd v Commissioner For The South African Revenue Services (56820/2021) [2023] ZAGPPHC 883 (1 August 2023)
107. Lewis Stores (Pty) Ltd v Minister of Finance and Another (368/2001) [2002] ZASCA 100 (6 September 2002)
108. Lloyds of London, Certain Underwriters of v Harrison (24/2003) [2003] ZASCA 83 (18 September 2003)
109. Mbali Coal (Pty) Ltd v Commissioner For The South African African Revenue Services (81950/2019) [2023] ZAGPPHC 1128 (5 October 2023)
110. Mining Pressure Systems (Pty) Ltd v Commissioner for the South African Revenue Service (14703/20) [2023] ZAGPPHC 169 (15 March 2023)
111. Mining Pressure Systems (Pty) Ltd v Commissioner for the South African Revenue Service (14703/2020) [2023] ZAGPPHC 612 (26 May 2023)
112. National Consumer Commission v Stonehill International (Pty) Ltd (NCT-233199-2022-73(2)(b)) [2022] ZANCT 10 (19 October 2022)
113. Nu Africa Duty Free Shop (Pty) Ltd v Commissioner for South African Revenue Service (58541/2020) [2024] ZAGPPHC 347 (8 April 2024)
114. Pacific Solar Technologies (Pty) Ltd v Commissioner of South African Revenue Service (715/2021) [2022] ZASCA 166 (29 November 2022)
115. Petroleum Oil and Gas Corporation of South Africa (Soc) Ltd v Commissioner for South African Revenue Service and Another (8808/2020) [2024] ZAWCHC 3 (18 January 2024)
116. Promed Technologies (Pty) Ltd v Commissioner for the South African Revenue Services (Customas and Excise) (D806/22) [2023] ZAKZDHC 21 (26 May 2023)
117. Prophet v National Director of Public Prosecutions (502/2004) [2005] ZASCA 94 (29 September 2005)
118. Publications Control Board v Central News Agency Limited (159/75) [1976] ZASCA 105 (9 December 1976)
119. Publications Control Board v Central News Agency Ltd (212/69) [1970] ZASCA 31 (21 May 1970)
120. Puma Energy Procurement (South Africa)(Proprietary) Limited v Commissioner for the South African Revenue Service (IT24852) [2024] ZAGPJHC 4 (4 January 2024)
121. Puma Energy Procurement South Africa (Pty) Ltd v Commissioner for South African Revenue Service (A86/2021) [2022] ZAGPPHC 1138 (20 September 2022)
122. Rentreag Marketing (Pty) Ltd and Others v Commissioner of Customs and Excise (344/1999) [2001] ZASCA 32 (22 March 2001)
123. Road Accident Fund v Sheriff of the High Court Pretoria East and Others (028726-2022) [2023] ZAGPPHC 961 (28 August 2023)
124. S v Ngubane (A29/2023) [2023] ZAGPJHC 500 (18 April 2023)
125. S v Smith (A27/2023) [2023] ZAGPJHC 1009 (8 September 2023)
126. Samcor (Manufacturing) (Pty) Ltd v Commissioner for the South African Revenue Service (265/2000) [2002] ZASCA 19 (27 March 2002)
127. Sanachem (Pty) Ltd v Farmers Agri-Care (Pty) Ltd and Others (265/1993) [1995] ZASCA 2 (23 February 1995)
128. Secretary for Customs and Excise v Thomas Barlow and Sons Limited (126/69) [1970] ZASCA 18 (25 March 1970)
129. Secretary, Customs and Excise and Another v Tiffany's Jewellers (Pty) Ltd (189/74) [1975] ZASCA 31 (23 May 1975)
130. Secretary, Customs and Excise v Millman NO (160/74) [1975] ZASCA 28 (19 May 1975)
131. Shaikh v Standard Bank of SA Ltd and Another (27/2007) [2007] ZASCA 168 (29 November 2007)
132. Silverback Technologies CC and Others v Commissioner, South African Revenue Service (301/2022) [2023] ZASCA 128 (9 October 2023)
133. South African Police Service Medical Scheme and Another v Metropolitan Health Corporate (Pty) Ltd and Others; Metropolitan Health Corporate (Pty) Ltd and Others v South African Police Service Medical Scheme and Another (60445/2021) [2023] ZAGPPHC 777 (20 June 2023)
134. South African Reserve Bank and Another v Maddocks NO and Another (1268/2021) [2023] ZASCA 4 (23 January 2023)
135. South African Revenue Services (Customs & Excise) v Desmonds Clearing and Forwarding Agents CC (39/2005) [2006] ZASCA 9 (16 March 2006)
136. Standard General Insurance Company Ltd v Commissioner for Customs and Excise (622/2002) [2004] ZASCA 35 (31 March 2004)
137. Starways Trading 21 CC and Others v Pearl Island Trading 714 (Pty) Ltd and Another (232 of 2018) [2018] ZASCA 177 (3 December 2018)
138. Swanvest 234 (Pty) Ltd v Minister of Agriculture, Forestry and Fisheries and Others (43235/16) [2018] ZAGPPHC 681 (14 March 2018)
139. Tata Chemicals South Africa (Pty) Ltd and Another v International Trade Administration Commission and Others (48248/2020) [2023] ZAGPPHC 531 (28 April 2023)
140. Tieber v Commissioner for Customs & Excise (622/1990) [1992] ZASCA 183 (28 September 1992)
141. Tresping Manufacturing (Pty) Ltd v Commissioner for South African Revenue Services (Reasons) (1286/2024) [2024] ZAFSHC 72 (13 March 2024)
142. Tubestone (Pty) Ltd v Recycling & Economic Development Initiative of South Africa NPC (A251/22) [2024] ZAWCHC 11 (5 February 2024)
143. Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123 of 2016) [2017] ZASCA 190 (20 December 2017)
Legislation 26
1. Value-Added Tax Act, 1991 682 citations
2. Road Accident Fund Act, 1996 666 citations
3. National Credit Act, 2005 582 citations
4. Hazardous Substances Act, 1973 345 citations
5. Copyright Act, 1978 162 citations
6. National Nuclear Regulator Act, 1999 131 citations
7. South African Revenue Service Act, 1997 92 citations
8. Nuclear Energy Act, 1999 67 citations
9. Special Economic Zones Act, 2014 42 citations
10. Carbon Tax Act, 2019 17 citations
11. Customs Control Act, 2014 15 citations
12. Cybercrimes Act, 2020 14 citations
13. Diamond Export Levy (Administration) Act, 2007 12 citations
14. Gauteng Liquor Act 8 citations
15. Diamond Export Levy Act, 2007 6 citations
16. KwaZulu-Natal Consumer Protection Act, 2013 5 citations
17. Disaster Management Tax Relief Administration Act, 2020 2 citations
18. Free State Gambling and Liquor Act, 2010 2 citations
19. KwaZulu-Natal Liquor Licensing Act, 2010 2 citations
20. Kwa-Zulu Natal Amafa and Research Institute Act, 2018 1 citation
21. Customs and Excise Rules: Amendment
22. Direction by the Minister of Finance: Essential Financial Services
23. Eastern Cape Liquor Authority Act, 2018
24. Firearms Control Regulations, 2004
25. Notice of Expiration of Rebate Certificates
26. Notice of Expiration of VAT Certificate Issued in Terms of Schedule 1(8) of the Value Added Tax Act 89 of 1991