What are Internal Administrative Appeals (IAA)?
If anyone does not agree with the decision of a Customs officer, they should firstly approach that officer’s immediate supervisor in order to clarify the decision in question and resolve any uncertainties. Should the matter not be resolved in this way, the person may institute a formal internal administrative appeal.
How does the IAA Process work?
In cases where clients are not satisfied with any decision taken by officers in terms of the Customs and Excise Act, they have a right to appeal that decision to the relevant appeal committee.
Appeals must be lodged on a Form DA51 to the office that communicated the decision; or In the case of a decision relating to the declaration process, to the office indicated on the Customs Clearance Declaration as the office of destination or departure. The DA51 must be delivered within thirty (30) days from the date the client became aware of the decision or received reasons for the decision.
When requested Customs provides reasons for a decision in writing within forty-five (45) days from the date of acknowledgement of receipt or indicate’s that reasons have already been provided. Should clients be unhappy with a decision of any appeal committee, their recourse will be to lodge an application for Alternative Dispute Resolution (ADR) with that relevant appeal committee which made the decision.
The committee will add its comments thereto and forward the application to the ADR Unit for attention. It is important to note that an extension of twenty (20) days may be granted, if such extension is applied for prior to the 30 day period (as mentioned above) and if this is exceeded, the IAA process cannot be followed and the applicant’s only recourse will then lie in litigation.
Frequently Asked Questions
The SARS Customs and Excise National Appeal Committee (CENAC) will consider an amount of R30 million and above, below that will be considered at the local SARS Customs and Excise Branch Office Appeal Committee.
The client has thirty (30) business days, to lodge an appeal, from the date of decision.
No, if you are out of time then your recourse is to follow the DA96 process.
No, these appeals are received by the branch office and then forwarded to TVOAC at Head Office for addressing.
The turnaround time is sixty (60) business days.
Yes, an extension can be requested for within the 30-day period and the relevant office will grant a further 20 business days.
Yes – an appeal can be lodged at any SARS office however that office will forward the appeal to the relevant office that made the decision and the IAA outcome will be addressed and finalised by that office.
A DA 51 form on the SARS internet must be completed, signed and grounds of appeal.
Preferably at the SARS office that made the decision.
Yes – A power of attorney is needed and should be in writing.
To the SARS office that made a decision.
No – There is no cost, for submitting an appeal.
.
An acknowledgement of receipt will be sent out to the client, within 10 business days, if all documents are in order.
An Appeal is not rejected, the appellant is given 15 business days to submit the necessary information.
Yes – They should request an opportunity to present their Appeal to the Committee in writing.
Yes – The Committee may request an extension in writing, of up to 45 business days. When it is a complex case, however this may be increased and agreed upon by both parties.
The Appellant should submit a completed DA52 form and in writing, the intention that the matter be considered by the Alternative Dispute Resolution. Together with all supporting documents, to the writer within thirty (30) business days of the Appeal letter.
No – A person aggrieved by a decision made by a Customs Officer has the right to submit an appeal within 30 days from the date of the decision or within 30 days of being advised that sufficient reasons have already been provided. Within 30 days of reasons being given – No Provision for the extension of this period – if exceeded Litigation is the only recourse – Rule 77H.
Within 10 business days, the IAA Administrator should notify the Appellant in writing, of the acceptance or rejection of the Appeal case (as per the Service Charter).
Customs and Excise Appeal Committee contact details
Note: Only Appeal related matters must be sent to these contact details.
| Appeals Committee | Administrators |
| Alberton | |
| BBR | |
|
Bloemfontein (MSB, Ficksburg, Caledonspoort) |
[email protected] |
| Cape Town Harbour | [email protected] |
| Cape Town – Excise (Freestate, Northern Cape) | |
| Cape Town International Airport (CTIA) and King Shaka International Airport (KSIA) | [email protected] |
| Doringkloof | |
|
Durban (DBN, Richards Bay & PMB) |
[email protected] |
| Durban Excise (E/Cape & KZN) | [email protected] |
|
Eastern Cape (PE & East London) |
|
| CENAC – (Excise -Head Office) | |
| Gauteng North Excise (Limpopo & North West) | [email protected] |
| Gauteng South Excise (Mpumalanga) | [email protected] |
| Golela and Kosi Bay | [email protected] |
| Grobler’s bridge | [email protected] |
| CENAC – (Customs Head Office) | [email protected] |
| Lebombo (Merged with Jeppes Reef, Mananga, Kruger Mpumalanga International Airport and Nelspruit Customs) | [email protected] |
| North West (Kopfontein) | |
| North West (Skilpadhek) | |
| North West (Mmabatho ITU) | |
| OR Tambo International Airport (ORTIA) | [email protected] |
| TVOAC (Diesel) | [email protected] |
| TVOAC (TVO) | [email protected] |
| Upington | [email protected] |
