Primary briefing · Gazette
high impact 54420 · 3864 of 2026 · 2026-03-27
ITAC preliminary determinations: duty hikes to WTO bound rates across solar, wind and battery value chains
Comment closes
24 Apr 2026
ITAC has published six preliminary determinations proposing to increase customs duties on inputs, components and final goods across the entire renewable energy value chain to their respective WTO bound rates. A new 15% ad valorem duty on fully assembled lithium-ion batteries is proposed via creation of a new 8-digit tariff subheading. The existing rebate on solar PV cells (Rebate Item 460.16/8541.43/01.06) would be phased out only once domestic assembly capacity reaches 50% of demand. Solar panels, single-axis trackers, inverters, fasteners and tower sections are proposed for designation for local procurement and local content requirements under section 20(3)(b) of the Public Procurement Act 28 of 2024. These are preliminary determinations only and the Commission has not yet made its final determination; interested parties have four weeks from 27 March 2026 to submit representations.
Who is affected
Renewable energy project developers and IPPsImporters of solar PV, wind and battery energy storage componentsDomestic manufacturers of solar panels, trackers, inverters, fasteners, tower sections and batteriesEPC contractors in the energy sectorEntities bidding for public procurement contracts involving renewable energy goodsIndustry associations in the renewable energy value chain What this means for practitioners
Submit representations to ITAC by approximately 24 April 2026 (four weeks from 27 March 2026) if the proposed duty increases, lithium-ion battery tariff or local content designations affect your operations or clients
Assess the cost impact of proposed duty increases to WTO bound rates on current and planned renewable energy projects
Review exposure to the proposed 15% duty on fully assembled lithium-ion batteries and evaluate sourcing alternatives
For public procurement bidders, evaluate implications of potential local content designations on solar panels, trackers, inverters, fasteners and tower sections
Primary briefing · Judgment
high impact Supreme Court of Appeal · 2026-03-27
TC Smelters (Pty) Ltd and Another v Minister: Department of Mineral Resources and Energy and Others
TC Smelters and a related entity sought a High Court declaration that their smelting operations did not constitute a 'mine' under the Mine Health and Safety Act 29 of 1996 (MHSA) and were therefore governed by the Occupational Health and Safety Act (OHSA) instead. The High Court entertained the application but the respondents challenged jurisdiction.
The court held: The SCA held that the High Court lacked jurisdiction. Section 82(1) must be construed purposively: jurisdiction turns on the nature of the dispute, not the outcome sought. Because the appellants' cause of action concerned the interpretation of the definition of 'mine' in the MHSA and the application of that Act to smelting operations, the dispute fell squarely within the Labour Court's exclusive jurisdiction. The High Court order was set aside and replaced with an order striking the application from the roll with costs.
Legal impact: The judgment develops the law by confirming that even a claim that the MHSA does not apply to particular operations is itself a dispute about the 'interpretation or application' of the MHSA, and must be brought in the Labour Court. This forecloses a forum-shopping strategy previously supported by unreported High Court authority (such as Berts Bricks). Any entity disputing whether it falls under the MHSA or OHSA must now litigate that question in the Labour Court.
Who is affected
Mining companies and smelting or beneficiation operators disputing MHSA applicabilityEmployers subject to overlapping MHSA/OHSA regulatory regimesLabour and mining law practitionersOccupational health and safety advisors What this means for practitioners
Any pending or contemplated High Court proceedings seeking declarations on MHSA applicability must be redirected to the Labour Court
Mining, smelting and processing clients should reassess litigation strategy in light of the exclusive Labour Court jurisdiction ruling
Update internal legal guidance to reflect that forum selection for MHSA disputes is no longer open to election by applicants