Customs duty represents an inescapable financial obligation in international trade. Such duties are determined by valuing the imported goods according to the classification of the goods. To classify the goods under an appropriate tariff heading is notoriously difficult – despite the almost trite principles from judicial decisions amongst the jurisdictions discussed in this study, such as the European Union, Australia, Canada and the United States of America. In South Africa, the Customs and Excise Act 91 of 1964 defines the ambit of customs duties and ratifies the Harmonised System ("HS"). The HS allows for a uniform approach to tariff classification used by countries across the world accounting for in excess of 95% of the world trade. Countries that employ this system are obliged to incorporate the HS into such country's domestic legislation and to use all headings and subheadings of the HS without addition or alteration, together with the numerical codes and to apply the General Rules for Interpretation and all section, chapter and subheading notes. Classification of goods is to be done objectively at the time of presentation of the goods to the tax authorities. The intentions of the importer or the descriptions of the goods in advertisements and manuals constitute inadmissible evidence. In the recent judgment of Smith Mining Equipment (Pty) Ltd v The Commissioner: South African Revenue Service1 ("Smith Mining") the court, however, opined that it was not obliged to consider the notes referred to above, in the absence of evidence on use of the specific vehicles at the different locations allowed for in the Tariff Headings. The Court expected the importer to present evidence on use and relied on evidence from the manual, whilst it ignored the evidence that the importer presented structured along the applicable tariff notes. The court's approach clamped on the Additional Rules in the USA and the more liberal approach applied in Canada, but stands in conflict with the approach in the European Union and the trite principles from the South African case law. / LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015

Customs duty represents an inescapable financial obligation in international trade. Such duties are determined by valuing the imported goods according to the classification of the goods. To classify the goods under an appropriate tariff heading is notoriously difficult – despite the almost trite principles from judicial decisions amongst the jurisdictions discussed in this study, such as the European Union, Australia, Canada and the United States of America. In South Africa, the Customs and Excise Act 91 of 1964 defines the ambit of customs duties and ratifies the Harmonised System ("HS"). The HS allows for a uniform approach to tariff classification used by countries across the world accounting for in excess of 95% of the world trade. Countries that employ this system are obliged to incorporate the HS into such country's domestic legislation and to use all headings and subheadings of the HS without addition or alteration, together with the numerical codes and to apply the General Rules for Interpretation and all section, chapter and subheading notes. Classification of goods is to be done objectively at the time of presentation of the goods to the tax authorities. The intentions of the importer or the descriptions of the goods in advertisements and manuals constitute inadmissible evidence. In the recent judgment of Smith Mining Equipment (Pty) Ltd v The Commissioner: South African Revenue Service1 ("Smith Mining") the court, however, opined that it was not obliged to consider the notes referred to above, in the absence of evidence on use of the specific vehicles at the different locations allowed for in the Tariff Headings. The Court expected the importer to present evidence on use and relied on evidence from the manual, whilst it ignored the evidence that the importer presented structured along the applicable tariff notes. The court's approach clamped on the Additional Rules in the USA and the more liberal approach applied in Canada, but stands in conflict with the approach in the European Union and the trite principles from the South African case law. / LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015

This study endeavoured to uncover the trust experiences of individuals involved in business alliances between traditional companies (TCs) and historically disadvantaged institutions (HDIs) with a view to constructing a model that would facilitate a better understanding of organisational trust within these institutions. The theoretical study proposed a theoretical model of trust in the alliances between TCs and HDIs within an economic empowerment domain. The empirical study employed Q methodology to investigate the trust experiences of the participants. The 25 individuals who participated in the study were selected by means of both non-probability purposive and snowball sampling The participants were presented with the Q sample containing 50 items which they had to sort in accordance with the instruction given. The post-Q sorting interview was conducted to give the participants a chance to expound on their reasoning for the sorting of the Q sample. Data were analysed using Pearson product-moment correlation and factor analysis. Six factors revealed participants’ experiences of trust in the alliances: Factor A (Sincerity trust alliances), Factor B (Values trust alliances), Factor C (Duped trust alliances), Factor D (Vigilant trust alliances), Factor E (Deceitful trust alliances) and Factor F (Inclination to trust alliances). The trust experiences of the six groups were used to theorise about the association between the participants’ trust experiences and their performance on the Positive and Negative Affect Schedule (PANAS). In the main, the study found that groups that had pleasant trust experiences with their partner organisations exhibited have high positive affect (PA) and low negative affect (NA). Although exploratory in nature, the study contributed an empirically derived theoretical framework of cognitive and affective trust within business alliances that may be further investigated in future research endeavours. In this was it identified and proposed a modus operandi for closing the trust gap. / Industrial and Organisational Psychology / D. Com. (Industrial and Organisational Psychology)

Social cash transfers (SCTs) are part of social protection instruments aimed at reducing poverty and vulnerability. SCTs are among the most evaluated social protection interventions. Most designs and much of the current evidence give limited attention to effects of SCTs on social capital. Greater attention has been devoted to economic and human capital outcomes. The purpose of this study was to explore and analyse the effects of Zimbabwe’s Harmonised Social Cash Transfer (HSCT) on social capital in a rural and a peri-urban settlement. To achieve this, the study first identified and analysed design and operational features of the HSCT. The analysis drew from the perspectives and experiences of beneficiaries and other stakeholders. The study was based on a mixed methods design. The theoretical framework was informed by social capital and social network theories. The results confirm and in other cases contradict findings from previous research, and there are areas where new insights were found. The results indicate that HSCT’s features particularly targeting and selection methods, complementary services and the payment method have effects on social capital. Additionally, findings indicate that the HSCT affected a diverse set of social relations with positive effects on bonding and linking social capital. There are positive psychosocial effects, limited evidence on bridging social capital, and inconclusive results on collective action. The HSCT seems to strengthen trust between beneficiaries but has negative effects on social relations between beneficiaries and non-beneficiaries. Social networks created through the HSCT are exclusionary. There were isolated cases of domestic violence in some households. The HSCT has unintended effects particularly the exclusion of some beneficiary households from access to other benefits; women’s empowerment; and social and economic risks to beneficiaries. Evidence from this study confirms that unconditional cash transfers go well beyond their primary goal of consumption smoothing, and have positive and negative effects on social capital. This provides a strong case for the design and implementation of SCTs to embed explicit objectives and strategies that promote the strengthening of social capital. There is greater need for collaborative efforts between economists, sociologists and anthropologists in the design and analysis of SCTs. / Development Studies / D. Phil. (Development Studies)