Commissioner for South African Revenue Service v Levi Strauss SA (Pty) Ltd (509/2019) [2021] ZASCA 32 (7 April 2021)

Customs and Excise Act 91 of 1964 – section 49(7) – appeal
against origin determination – importation of goods from SADC countries – certificates of origin in terms of Annex I to Rules of Origin to the Protocol on Trade in the Southern African Development Community (SADC) Region – validity – goods produced in a member state and sold to purchaser in non-member state – purchaser on-selling goods to an end user in a member state – goods dispatched by producer directly to end user –
whether goods consigned directly from one member state to another member state – whether qualifying for favourable rate of duty in terms of Protocol. Valuation of goods for purpose of calculating customs duty – determination of transaction value in terms of ss 65, 66 and 67, read with s 74A(1), of the Act – inclusion of commissions other than buyer's commission under s 67(1)(a)(i) of the Act – what constitutes buyer's commission – international procurement process – manufacturing process under agent's control – scope of purchaser's control of agent – whether
commission on purchases through a related company constituted buyer's commission.Transaction value – inclusion of royalties in terms of s 67(1)(c) of the Act – whether royalties due directly or indirectly as a condition of sale of the goods for export to South Africa