Dr Theo Colesky obtains a doctorate of laws

Posted on June 11, 2015

In April 2015 Dr Theo Colesky (left) obtained a doctorate of laws from the Faculty of Law (University of Pretoria) which he completed under the supervision of Prof Riël Franzsen (right), director of the African Tax Institute. Dr Colesky’s thesis entitled “A Comparative Study on Customs Tariff Classification” set out to determine the extent of customs control in relation to tariff classification in South Africa. This study contributes by answering of the fundamental question of whether the present legislation and new Acts in South African customs law adequately provide for tariff classification in an ever-evolving global environment.

Dr Colesky findings led to recommendations regarding certain amendments to the Customs Control Act 31 of 2014 and the Customs Duty Act 30 of 2014 to better reflect important legal aspects in relation to tariff classification. Further, he proposes a methodology to be followed when classifying goods for tariff purposes. With reference to Australia and Canada he also proposes a special tribunal to adjudicate tariff classification disputes.

The African Tax Institute congratulates Dr Colesky on this significant achievement.

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