The South African Revenue Service (Sars ) released its Customs External Policy Internal Administrative Appeal, which pertains to:
a) Clients have the right to request reasons for any decision taken by Customs and where they are not satisfied, they get one (1) opportunity to appeal to the relevant appeal committee.
b) The client must adhere to the periods stipulated in the Rules for the submission to be accepted by Customs.
c) A submission that is delivered to the wrong office will not be accepted.
d) Should clients be unhappy with a decision of any appeal committee their recourse will be to lodge an application for ADR (Alternative Dispute Resolution) with the relevant appeal committee.
Story by: Riaan de Lange