On 06 August 2025, the South African Revenue Service (SARS) extended an invitation for comment on its proposed draft amendments of the rules under Section 77.11 ‘Internal Appeals’ to the Customs and Excise Act, 1964, that deal with the establishment and jurisdiction of appeal committees. Comment is due by 20 August 2025.
According to SARS’ explanatory note the proposed rule amendment aims to clarify that a decision involving tariff, valuation and origin taken at branch office level and subsequently endorsed by an approval authority at head office where such approval is required in terms of SARS’ internal processes, must be decided by the Tariff, Valuation and Origin Appeal Committee (TVOAC).
The proposed Rule 77H.11 amendment:
- By the substitution for paragraph (3) of the following paragraph:
- By the substitution for paragraph 4(b) of the following paragraph:
“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.”
“4(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.”