Tax and SARS knowledge base

What happens after I lodge a Customs internal administrative appeal?

What acknowledgement, information requests and decision process apply after a Customs internal administrative appeal is lodged?

Last reviewed: 28 August 2026

Direct answer

After a Customs or Excise internal administrative appeal is lodged, SARS's policy says the appellant should receive written acknowledgement of receipt. If the submission is incomplete or SARS asks for more information, the client is requested to provide it within 15 days. The relevant appeal committee must decide within 60 days after lodging, subject to the policy's extension mechanism for a complex matter.

Those process points do not mean the appeal is automatically valid, successful or a pause on every commercial consequence. SARS says due and payable duties, levies or tax are not waived through the Internal Administrative Appeals process. A suspension of payable amounts is a separate question, and a lodged appeal is not permission to operate without a registration, licence or other Customs approval.

What this means in practice

The filing stage and the follow-up stage need different controls. Once the appeal has been delivered, the key work is proving delivery, watching for acknowledgement, responding completely to further information, and keeping the decision record intact. A business should assign one person to monitor the official email address and controlled document folder.

The policy distinguishes an appeal from a request for reasons, a request for suspension of payable amounts and alternative dispute resolution. Do not assume a post-lodgement email about incomplete information converts the matter into ADR, or that a dissatisfaction with the committee's later outcome can simply be answered with another internal appeal. SARS identifies ADR or litigation as possible further recourse where an appellant is dissatisfied with an appeal committee decision.

Build an indexed file before a follow-up request arrives. It should include the DA 51 and attachments as lodged, the original notice, a chronology, supporting documents, authority for any representative, delivery proof and a copy of all later correspondence. That enables a short, complete response rather than a rushed bundle of unrelated material.

Step-by-step

Confirm delivery. Retain the email sent record, delivery receipt or a hand-delivered copy signed and dated by the receiving office. The policy says an appeal lodged by email should be acknowledged by the Appeals Administrator, while a hand delivery should result in receipt evidence.

Save the written acknowledgement. Record the date and any appeal reference shown. If acknowledgement does not arrive, do not assume the matter is safely in the system. Use the delivery evidence to make a controlled follow-up with the issuing office or the contact indicated in the process.

Diary every further request. The policy says that where a submission is incomplete or Customs or Excise asks for additional information, the client is requested to provide it within 15 days. Record the request date, stated deadline, document owner and delivery route on the same day.

Respond with a labelled bundle. Answer each question in a covering note, attach the requested documents in chronological order and preserve the original documents. Do not add unsupported factual assertions or change the story after the event. If evidence is missing, get advice before sending a speculative response.

Monitor the decision stage. SARS's policy says the committee must decide within 60 days after lodging. For a complex matter it may extend the period by no more than 45 days unless the parties agree to a longer period. These are process provisions, not a personal promise of an outcome date, so continue to watch correspondence.

Keep payment and operations separate. If the matter involves amounts that are due and payable, do not assume the appeal cancels them. SARS says those amounts are not waived in the process, although suspension may be considered separately. Likewise, do not continue an activity that requires a valid Customs or Excise authorisation merely because an appeal is pending.

Review the committee outcome promptly. Preserve the decision, reasons and delivery date. If the appellant remains dissatisfied, the policy identifies ADR or litigation as possible further recourse. Get targeted legal and Customs advice before selecting another route.

Documents and records to keep

Keep the completed DA 51, attachment list, original RLA or Customs decision, notice of reasons if any, representative authority, proof of delivery, written acknowledgement, additional-information requests, responses and final outcome. Maintain a dated chronology that records the sender, recipient, document and response deadline.

Use version control for evidence. Do not overwrite the original bundle with corrected records. Keep the old and new versions, explain the reason for the later material, and use an index so SARS can locate each item.

Important limits and exceptions

This guide does not say that an individual appeal is valid, that the 15-day response process applies to every message, or that the committee will decide a particular case within a fixed calendar date. The policy and the applicable Customs and Excise Rules govern the matter, and a decision may involve complex facts or an agreed extension.

An internal appeal does not waive a Customs debt, reverse a refusal, restore a licence or suspend an operational restriction. A suspension request, ADR application and litigation are distinct pathways with their own requirements. Do not describe a pending process as approval to a clearing agent, customer or lender.

When to get tailored advice

Get Customs and legal support if SARS says the appeal is late or incomplete, requests material evidence, the operation involves a warehouse, bond, excise activity, controlled goods or a major shipment, or a payment question arises. Obtain advice immediately on receipt of a committee decision if the business may need ADR or litigation.

TaxProof can assist with chronology and document controls. It cannot determine the merits of an appeal, obtain a suspension, extend a deadline or authorise an activity.