In keeping with the topic, on 27 March 2015 the South African Revenue Service (Sars) announced the substitution in Rule 77H.07 of paragraph (b) to the Customs and Excise Act, 1964 of the following paragraph: "(b) An appeal against any tariff or valuation determination- (i) by an officer stationed at a branch office, may only be considered and decided by an authorised officer within the division responsible for the administration of the tariff and valuation section in head office; (ii) by an authorised officer employed within the division responsible for the administration of the tariff and valuation section, may only be considered and decided by the customs national appeal committee."