Drafts Changes to Customs Appeals

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SARS has released draft changes to the rules under sections 77H and 120 of the Customs and Excise Act, focusing on internal administrative appeals. The amendments aim to clarify how decisions made by centralised SARS units—operating from Head Office but handling branch-related functions—are handled in the appeals process.

Key proposed updates

• Centralised units’ decisions will now be treated as if made at branch office level for appeal purposes.

• Affected parties can now also request reasons for decisions made by appeal committees, not just initial decisions.

• These changes will ensure clearer jurisdiction and improve procedural fairness in SARS appeals.

📢 Comments are open!

If you work in customs and excise environments you are encouraged to review the proposed changes and submit feedback via email to C&E_Legislativecomments@sars.gov.za, using the official SARS Customs & Excise Rule Amendments Comment Sheet.

🕒 The survey deadline has not been published yet, but early feedback is always encouraged.

Let your voice be heard to help shape tax administration processes!