Proposed Changes to the Internal Customs Appeals Process
This article will count 0.25 units (15 minutes) of unverifiable CPD. Remember to log these units under your membership profile.
SARS has published a draft amendment to Rule 77H.11 of the Customs and Excise Act to clear up how some internal customs appeals are assigned.
What’s proposed?
Under current rules, customs appeals are decided by different committees depending on the type of decision, for example, a general appeal committee, a regional committee, or the Tariff, Valuation and Origin Appeal Committee (TVOAC).
The proposed amendment adds a clear instruction that when a decision on tariff classification, goods valuation, or origin of goods is made at a branch office and approved by a head office authority, the appeal must be handled by the TVOAC. This closes a gap where it wasn’t always obvious whether these cases should go to TVOAC or a regional appeal committee.
How the appeal process will work under the change
Decision at branch — SARS branch issues a decision on tariff, valuation, or origin.
Head office sign-off — If required by SARS’ internal rules, the decision is endorsed by a head office approval authority.
Appeal lodged — The importer, exporter, or their representative disagrees and files an internal appeal.
Case sent to TVOAC — If the case fits the above conditions, it goes straight to the TVOAC.
Other matters — All other customs appeal matters follow the existing path through general or regional appeal committees.
Why it matters for accountants and customs agents
If you deal with cross-border transactions, tariff disputes, or valuation queries, this change means less guesswork about where your client’s appeal will be heard. Knowing the correct appeal committee from the start helps in preparing targeted submissions and managing timelines more effectively.
Next steps - Provide Your Comments
The amendment is still in draft form, and SARS is inviting comments before finalising it. Your comment should be recorded on the Customs & Excise Rule Amendments Comment Sheet and emailed to C&E_Legislativecomments@sars.gov.za on or before 20 August 2025.
