Tariff Determinations (Rulings)

A Tariff Determination or Ruling, is a formal decision made by SARS based on an application submitted by a client. The Customs Hub performs the technical motivation and application process.

We regularly conduct tariff appeals against adverse decisions made by SARS Customs. These often result from refund applications which were rejected, and calls for additional duties by SARS Customs on account of informal tariff decisions made.

We provide expert advice on all import and export product tariff classification matters. This includes conducting research into your import or export article/s, the constituent material/s, and the interpretation of the Customs Tariff and Explanatory Notes. We will provide recommendations of how to proceed with an application or appeal if required.

Tariff Determination (Rulings) Process

Clients engage with The Customs Hub. Any import or export documentation including for example the Customs Declaration (if declared), Supporting Documents and Suppliers Literature is supplied to us.

We will conduct a short review and discussion with the client, provide recommendations of possible outcomes and the procedures required to proceed with an application or appeal to SARS Customs, if required.

The application for a Customs Tariff Determination or Ruling will be drawn up by us and reviewed by the client prior to submission to SARS Customs, if applicable.

Once a Tariff Ruling is made by Customs, the matter becomes “cast in stone” unless further appealed.

Benefits of Obtaining a Determination (Ruling)

The overarching benefit of a formal Ruling made by SARS Customs is that the matter becomes “cast in stone”. In other words, your shipments should no longer be stopped or subject to scrutiny by Customs, which often results into additional costs and delays.

The interpretation of the Customs Tariff and hence the rates of duty is no longer subjective, allowing you to cost properly and securely from a commercial perspective. Your supply chain becomes more predictive.

In addition, any Customs Refunds due to you (once the Ruling is made) must be paid without any further delay or scrutiny upon presentation of the Ruling.

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