Virusha Subban

Virusha runs a niche practice that is focussed on customs, excise and international trade. This offering is primarily to large corporates, multinationals and state departments that come to her to solve their most complex cross-border indirect tax and trade concerns. Her expertise extends to export controls, dual-use, cross-border trade matters such as anti-dumping and other trade remedies, and a cradle-to-grave offering on all aspects of customs and excise.

Virusha's expertise includes all customs-related risks in the context of cross-border transactions in Africa. She also conducts customs reviews and health checks and provides training to companies that wish to avert customs and excise risk.

She has extensive experience in supply chain movement and trade remedies on the continent, having advised clients on cross-border movement of goods into Nigeria, Angola, Tanzania, Zambia, Mozambique, Eswatini, Namibia, Lesotho, Botswana, Rwanda, Kenya, Mauritius and South Africa.

• Advised a multinational company with a multijurisdictional survey spanning 16 jurisdictions across Africa, Asia, the EU, UK and North America, considering the treatment and recognition by various customs authorities of excise losses occurring during the manufacturing process.
• Advised a leading technology services provider on the South African customs valuation considerations arising from the client's development of a satellite network to provide internet connectivity in areas around the world, which currently do not have reliable internet access.
• Advised a steel company as an interested party in ITAC’s review of the Price Preference System (PPS) for ferrous scrap.
• Advised a Senegalese company on a high‑risk customs and indirect tax dispute arising from post‑clearance audits into the importation of ammonium nitrate and regulated explosives used in mining operations.
• Advised a US multinational in relation to two parallel customs investigations initiated by the Senegalese authorities following the conclusion of its activities on the Greater Tortue Ahmeyim (GTA) project. We also assisted with the management of the investigations, including analysing the applicable legal framework governing the project, assessing customs exposure, and engaging with the authorities on consolidation of the proceedings and potential settlement options.
• Advised a US multinational in connection with a multijurisdictional customs and export‑control investigation focusing on its South African operations and franchise network.
• Advised a global chemicals company in responding to a sunset review initiated by the International Trade Administration Commission (ITAC) in regard to disodium carbonate (soda ash) imported from the United States into SACU.
• Advised the largest sportswear manufacturer in a complex customs valuation dispute in South Africa.
• Advised global oil and gas on customs regimes in Angola, Gabon and Namibia.
• Advised a multinational pharmaceutical company on Transfer Pricing (TP) and customs valuation with regard to year-end adjustments.
  Advised a US multinational on the importation of products into Nigeria, Senegal and Morocco.
• Advised world’s largest manufacturer of construction, mining and other engineering equipment on customs issues in South Africa and the Middle East.
• Advised telecommunications company on imports and exports in South Africa and Rwanda.
• Advised a submarine telecommunications company in relation to ongoing arbitration proceedings outside of South Africa, in relation to a dispute concerning fuel supplies to foreign-going ships and fuel levy refunds under South African legislation.

• South Africa Indirect Tax Law Firm of the Year, ITR EMEA Tax Awards 2025
• Shortlisted for Lawyer of the Year: Tax, Euromoney Women in Business Law EMEA 2025
• Spotlight Table ranking, Chambers Global, South Africa, Indirect Tax 2025 (10 years ranked)
• South Africa Tax Firm of the Year, ITR EMEA Tax Awards 2024
• Highly Regarded for Indirect Tax and Women in Tax, South Africa by ITR World Tax (2023)
• Listed in the prestigious "Spotlight Table" for Indirect Tax, cross-border expertise by Chambers Global, South Africa (2022)
• Ranked Band 3 by Legal 500 South Africa, Tax (2020, 2021 and 2022)
• Rated as Highly Regarded in Indirect Tax and Women in Tax by ITR World Tax (2020 and 2021)
• Ranked Band 2 by Chambers Global, South Africa, Indirect Tax (2018, 2020 and 2021)
• Ranked Band 3 by Chambers Global, South Africa, Indirect Tax (2017)
• Recognised by Legal 500 South Africa, Tax (2018 and 2019)
• Named as a Leader in Women in Tax by ITR World Tax (2015-2017)
• Named as a Leader in Indirect Tax by ITR World Tax (2012, 2013, 2016 and 2017)
• Winner of Client Choice Guide Award in association with Lexology and International Law Office (2014 and 2015)

• Law Society of South Africa - Member