| (1) |
The following internal appeal committees are hereby established: |
| (a) |
A Customs and Excise Branch Office Appeal Committee— |
| (i) |
for any Branch Office as may be approved by the person entrusted with overall responsibility for Customs and Excise appeals; or |
| (ii) |
for a number of Branch Offices as may be approved by the person entrusted with overall responsibility for Customs and Excise appeals; |
[Rule 77H.11(1)(a) substituted by section 10(a) of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (b) |
a Tariff, Valuation and Origin Appeal Committee at Head Office; and |
| (c) |
a Customs and Excise National Appeal Committee at Head Office. |
| (a) |
A Customs and Excise Branch Office Appeal Committee must, subject to paragraph (b), consider and decide appeals in respect of any decision taken by an officer or SARS official, other than the person in charge of the Branch, stationed at the Branch Office for which that appeal committee was established. |
[Rule 77H.11(2)(a) substituted by section 10(b) of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (b) |
A Customs and Excise Branch Office Appeal Committee may not consider and decide an appeal— |
| (i) |
if, in the case of an appeal in respect of which it is possible to quantify an amount to which the appeal relates, such amount exceeds R30 000 000; or |
| (ii) |
in relation to a decision involving a determination of the tariff, value or origin of goods: |
Provided that such committee may consider an appeal in relation to a determination referred to in section 47(9)(a)(i)(bb) made after 1 September 2019 at Branch Office level concerning goods in respect of which the amount to which the appeal relates does not exceed R30 000 000,
and provided further that such committee may consider an appeal only involving the quantum of a penalty or interest which does not exceed R30 000 000, levied in relation to a determination of the tariff, valuation or origin of goods made at branch office or head office level, unless the Commissioner directs otherwise.
[Rule 77H.11(2)(b) substituted by section 10(c) of Notice No. R. 4110, GG49759, dated 24 November 2023]
[Rule 77H.11(2)(b) substituted by section 1(1)(a) of Notice No. R. 726, GG44983, dated 13 August 2021 - regarded to have come into effect on 1 September 2019 (section 1(2)) - An adjudication by the Tariff Valuation and Origin Appeal Committee between 1 September 2019 and the date of publication of this Notice, of an appeal which in terms of the amendment contained in item 1 falls within the jurisdiction of a Customs and Excise Branch Office Appeal Committee, is not affected by the amendments in this Notice. (section 3)]
| (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 irrespective of the amount to which the appeal relates. |
[Rule 77H.11(3) substituted by section 10(d) of Notice No. R. 4110, GG49759, dated 24 November 2023]
[Rule 77H.11(3) substituted by section 1(1)(b) of Notice No. R. 726, GG44983, dated 13 August 2021 - regarded to have come into effect on 1 September 2019 (section 1(2)) - An adjudication by the Tariff Valuation and Origin Appeal Committee between 1 September 2019 and the date of publication of this Notice, of an appeal which in terms of the amendment contained in item 1 falls within the jurisdiction of a Customs and Excise Branch Office Appeal Committee, is not affected by the amendments in this Notice. (section 3)]
| (4) |
The Customs and Excise National Appeal Committee must consider and decide appeals in relation to any decision involving— |
| (a) |
a matter relating to licensing, registration or accreditation; |
| (b) |
a determination of the tariff, value or origin of goods, taken at Head Office level; |
| (c) |
a decision taken at Branch Office level— |
| (i) |
by a person in charge of a Branch Office; or |
| (ii) |
in respect of which the amount to which the appeal relates is more than R30 000 000, in the case of an appeal in respect of which it is possible to quantify an amount; and |
| (iii) |
pursuant to an application referred to in rule 77H.03; |
[Rule 77H.11(4)(c) substituted by section 10(e) of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (d) |
a matter other than those listed in subparagraphs (a) to (c), as the Commissioner may direct. |
| (5) |
An appeal committee must, when considering an appeal in terms of this rule, also consider a decision incidental to the decision appealed against and consequentially impacted by that decision. |
[Rule 77H.11(5) inserted by section 10(f) of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (6) |
An appeal committee referred to in— |
| (a) |
subrule (1)(a) may, when considering and deciding an appeal relating to a determination referred to in section 47(9)(a)(i)(bb), confirm or amend such determination, or withdraw such determination and make a new determination; and |
| (b) |
subrule (1)(b) or (c) may, when considering and deciding an appeal relating to a determination of the tariff, valuation or origin of goods, confirm or amend such determination, or withdraw such determination and make a new determination. |
[Rule 77H.11(6) inserted by section 10(f) of Notice No. R. 4110, GG49759, dated 24 November 2023]
[Rule 77H.11 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
Older Persons Act, 2006
