On 01 December 2023, the South African Revenue Service (SARS) announced that Licensing and Registration Appeal matters are heard by the National Appeals Committee. As a consequence, the appeal will be considered and decided by the SARS Commissioner, or an authorised officer acting under a delegation from, or under the control and direction of, the SARS Commissioner, or by an Appeal Committee authorised by rule to consider such an appeal.
What is the purpose of the appeal process?
The purpose of this process is to submit an internal administrative appeal against a decision relating to customs or excise matters in terms of the provisions of Sections 77A to H of the Customs and Excise Act, 1964.
What steps must I take?
You need to fill in and submit the form DA 51 – Internal Administrative Appeal – External Form. Where the space provided is insufficient, please use an extension page and attach it, as well as any other correspondence and documents that may be applicable, to this form.
This appeal must be delivered to the office from which the notice of the decision was issued within the period specified by rule.
Proof of authority to act on behalf of an appellant must be attached where applicable.
To follow the Alternative Dispute Resolution (ADR) process in terms of the Customs and Excise Act, 1964, see form DA 52 – Application for ADR for Customs – External form.
For more information, see the SC-CA-02 – Internal Administrative Appeal – External Policy.
All information is available at:
www.sars.gov.za/latest-news/customs-registration-licensing-and-accreditation-appeal-process/
