Commissioner for the South African Revenue Service v Fascination Wigs (Pty) Ltd

Fascination Wigs (Pty) Ltd imported synthetic hair products in the form of wefts/weaves and braiding fibres used by hairdressers to integrate into a person’s natural hair or to glue onto the scalp. The Commissioner for the South African Revenue Service determined, under s 47(9)(a)(i)(aa) of the Customs and Excise Act 91 of 1964, that these products were classifiable under tariff heading 6704.19 as finished articles of false hair, attracting customs duty. Fascination Wigs appealed, contending that the products were merely prepared materials used in making wigs or the like and thus fell under tariff heading 67.03, which attracts no duty. The North Gauteng High Court upheld Fascination Wigs’ appeal. The Commissioner then appealed to the Supreme Court of Appeal.

The appeal was upheld with costs, including the costs of two counsel. The order of the High Court was set aside and replaced with an order dismissing Fascination Wigs’ appeal under s 47(9)(e) of the Customs and Excise Act 91 of 1964, with costs.

The case clarifies the distinction in South African customs law between materials prepared for use in making wigs and finished articles of false hair under Chapter 67 of the Customs and Excise Act. It reaffirms that tariff classification depends on the objective characteristics of goods at the time of importation, not on how they are later applied or attached. The judgment provides authoritative guidance on the interpretation of tariff headings 67.03 and 67.04 and the limited role of explanatory notes.