Are you faced with a Customs Appeals (Penalty or Tariff) issue? Alternatively, are you in disagreement about a technical issue decided by SARS Customs?
Time is of the essence.
Do call us when you receive a LOI (Letter of Intent), or LOD (Letter of Demand) from SARS Customs. There are key time frames at play which if ignored, will disqualify one from appealing.
Because we regularly help clients with appeals against SARS Customs, we are well versed with the appeals procedures.
We perform Appeals against adverse decisions made by SARS Customs. Included, are appeals at a local Customs branch office level, and the National Appeals Committee. These are referred to as:
- DA 51 IAA (Internal Administrative Appeals) – Local Branch Office, and
- DA 52 ADR (Alternative Dispute Resolution) Appeals – National Appeals Committee.
Be Aware of the Timeframes
You must pay specific attention to the time-frames within which to respond to SARS correspondence. If you fail to respond in-time, you will forfeit any rights of appeal.
Here are Examples of Important Time Frames:
- Letter of Intent – 7 x days to Respond
- Letter of Demand – 30 x working days to Appeal
- Determination or Ruling – 30 x working days to Appeal
- Appeals Decisions – 30 x working days to Appeal.
Have you received correspondence from SARS Customs containing an adverse decision? If so, then please make Contact with us as the appeals procedures have time constraints.
Understand Your Rights to Appeal
SARS Customs Officials will be the first to encourage anyone to appeal a decision made.
This is because:
- Appeals are used for internal bench marking at SARS for consistency of decisions, and
- Your rights under the PAJA (Promotion of Administrative Justice Act) of 2000.
For example, the PAJA Act states that everyone has the right to adequate notice. Everyone also has the right to understand the decision made, make representations, to be represented, and to appear in person.
Understand that You Cannot do it Alone
We understand the technical procedures and appeal methodology. We occasionally utilise the services of senior council, although we aim to keep the costs down.
However, many poor decisions remain unchecked. Consequently, taxpayers often loose out the opportunity to overturn poor decisions made.
Many of our clients have been pleasantly surprised with the outcome of appeals submitted to SARS.
Contact Us
Please Contact us for advice or a quotation.
We can help you with:
- A Full Review of the Circumstances
- Merits of an Appeal
- Motivations, Supporting Documents and Templates
- Post Decision Review.
