Customs

On 13 March 2023, the South African Revenue Service (SARS) extended an invitation for comment in respect of miscellaneous amendments to Rule 77H to the Customs and Excise Act, 1964 - Internal Administrative Appeals, on which comment is due by 31 March 2023.

The proposed Rule amendment is accessible at:

www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2023-07-Draft-amendment-to-rules-under-sections-77H-and-120-Internal-administrative-appeals-13-March-2023.pdf