On 7 November 2025, the South African Revenue Service (SARS) informed the public of an amendment to the rules under Section 77H.11 of the Customs and Excise Act, 1964 (Internal Appeals). (DAR264)
Rule 77H.11 is amended:
(1.) by the substitution for paragraph (3):
“(3) The Tariff, Valuation and Origin Appeal Committee must, subject to the proviso in subrule (2)(b), consider and decide appeals in relation to decisions involving a determination of the tariff, as contemplated in section 47(9)(a)(i)(aa), valuation or origin of goods, taken at branch office level, or approved by an approval authority at head office, where such approval is required in terms of SARS’ internal processes, irrespective of the amount to which the appeal relates.”
(2.) by the substitution for paragraph (4)(b):
“(b) a determination of the tariff, value or origin of goods, taken at head office level; but excluding decisions contemplated in subrule (3) which were approved by an approval authority at head office.”