We perform the technical motivation and application for Customs Tariff Determinations to SARS. Thereafter, when the final Ruling is made, we provide technical feedback to our clients.
We also perform Tariff 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.
Do call us immediately 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.
TDN (Tariff Determination) Services
In a Tariff Determination, we Perform the following functions:
- Provide expert advise
- Conduct technical research
- Research local and Global Rulings
- Research the World Customs Organisation Explanatory Notes
- Conduct the full application with motivations, and submission to SARS
- Conduct regular follow-ups at SARS.
More About TDN Rulings
TDN Rulings are Intended to:
- Provide certainty of the tariff of an article
- Provide certainty of the import rates of duty
- Can be used in Duty Refund and Appeals cases.
Consequently, a Tariff Determination provides supply chain certainty. This positively affects especially to companies who’s selling price remains fixed over prolonged periods of time.
Tariff Determinations can also be used to avoid Customs inspections. A Ruling issued by SARS is said to be “cast in stone”. Once Ruled, further stops or inspections by Customs become futile.
Customs tariff forms the cornerstone of most Customs issues. Because of this, tariff attracts allot of attention by Customs officers.
Customs Tariff affects for Example:
- The Import Rates of Duty
- Anti-Dumping Duties
- Duties for Trade Agreements
- Rebates and Drawbacks of Duties
- Requirement for Permits and Certificates.
Be Aware of the Time Frames
You must pay specific attention to the time-frames in respect of 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.
Contact Us
Please Contact us for advice or a quotation.
We can help you with:
- A Full Review of the Circumstances
- Merits of a TDN Ruling or Appeal
- Motivations, Supporting Documents and Templates
- Post Decision Review.
