Tariff Determinations (Rulings)

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.

TDN (Tariff Determination) Services

In a Tariff Determination, we Perform the following functions:

1. Provide expert advise
2. Conduct technical research
3. Research local and Global Rulings
4. Research the World Customs Organisation Explanatory Notes
5. Conduct the full application and submission to SARS
6. Conduct regular follow-ups at SARS.

More About TDN Rulings

TDN Rulings are Intended to:

• Provide certainty of the tariff of goods
• 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 applies 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.

Some Food For Thought

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 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:

1. Letter of Intent – 7 x days to respond
2. Letter of Demand – 7 x days to respond
3. Determination or Ruling – 30 x working days to appeal
4. Appeals Decisions – 30 x working days to appeal.