Are you faced with a Customs Appeals (Penalty or Tariff) issue? Alternatively, are you in disagreement about some other technical issue decided by SARS Customs? Time is of the essence.
Because we regularly assist clients with appeals against SARS Customs, we are well versed with the appeals procedures.
Contact us to discuss how we can assist with your Customs Appeals (Penalty or Tariff) issue.

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 Timeframes:
- Letter of Intent – 7 x days to respond
- Letter of Demand – 7 x days to respond
- 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 benchmarking 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, 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 decisions made.
Many of our clients have been pleasantly surprised with the outcome of appeals submitted to SARS.
