18 November 2024 – Customs and Excise Act, 1964
Customs and Excise Act 91 of 1964 – Interpretation – classification of beverages under tariff headings – Tariff Heading 2208.470.22 (and corresponding Tariff Item 104.23.21) – liqueur with wine spirit base to which non-alcoholic ingredients are added – meaning of ‘non-alcoholic ingredient’ in Additional Note 4 to Chapter 2 of Schedule 1 to the Act – Additional Note 4 (including 4(b)) to Chapter 22 of Schedule 1 Part 1 of the Act – whether an alcohol by volume content of less than 0.5% to be construed as ‘non-alcoholic’ – applicability of other statutes, South African Revenue Service (SARS) Policy and the principle of de minimis non-curat lex in giving such meaning.
