Tax and SARS knowledge base
How do I request reasons for a Customs RLA decision before appealing?
How do I request reasons for a Customs registration, licensing or accreditation decision before appealing?
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Direct answer
If SARS Customs or Excise has made a registration, licensing or accreditation, or RLA, decision without giving adequate reasons, SARS's Internal Administrative Appeals policy says a client may request reasons in writing. The policy also covers a failure to make a decision. Send the focused written request, supporting information and delivery proof to the office that communicated the decision, then preserve the response before choosing whether a DA 51 internal appeal or another route is appropriate.
The request-for-reasons step is distinct from lodging an appeal. It does not itself cancel the decision, restore an RLA approval, stop an operational restriction or guarantee a particular later remedy. Treat the decision notice and the Customs and Excise Rules as urgent, particularly where the business cannot lawfully continue an activity without the relevant approval.
What this means in practice
An RLA decision can be difficult to act on if the notice identifies an outcome but not the factual or procedural basis. A reasons request lets the applicant ask SARS to identify why the decision was made, or why no decision has been made where the policy applies. It is not an invitation to send a broad complaint or repeat the original application without addressing the decision.
SARS's current policy states that a client has a right to request reasons for a decision or failure to make a decision and, if dissatisfied, one opportunity to appeal to the relevant appeal committee. It says the client may react by requesting reasons, requesting suspension of payable amounts, lodging an appeal or accepting the decision. Those are different routes. The appropriate choice turns on the actual decision and its effect.
Start with the original record. Save the decision notice exactly as received, including the date, reference, issuing office, applicant legal entity and any stated reason. Save the RLA application, supporting documents, case history and later correspondence in a controlled folder. This makes it possible to ask a precise question and to show exactly what SARS considered.
Step-by-step
- Identify whether reasons were already provided. Read the notice and attached correspondence. Separate a brief outcome statement from actual reasons that explain the factual or procedural basis. Do not assume that a general document request is a final decision.
- Record the decision and delivery dates. SARS's policy states a 30-day submission period for the relevant process, but the correct timing can depend on the decision, reasons and Rules. Record dates immediately and obtain specialist help if any deadline is uncertain.
- Prepare a focused written letter. State the applicant's legal name, Customs client or RLA reference, the decision or failure to decide, date, issuing office and the reasons requested. Explain only enough background to identify the matter. Attach the notice and other supporting information that helps SARS locate the file.
- Send it to the correct office. SARS's policy says the submission goes to the office that communicated the decision, using the office email listed on SARS's website or hand delivery. Keep a copy of the final letter and every attachment.
- Preserve acknowledgement. The policy says a Customs or Excise Officer should acknowledge an emailed reasons request. If delivered by hand, take two copies so the office can sign and date both, returning one to you. This evidence matters if timing later becomes disputed.
- Review the written reasons. SARS's policy says Customs or Excise must provide reasons in writing within 45 days. Compare the response against the RLA requirements, the submitted evidence and the operational effect. Do not edit the original record. Prepare a chronology that separates what was known at decision date from later corrections.
- Choose the next step with care. A DA 51 is for an internal administrative appeal, while DA 52 is identified by SARS for Customs ADR. Requesting reasons does not mean either form is automatically appropriate. Obtain Customs or legal advice before a remedy or deadline is lost.
Documents and records to keep
Keep the decision notice, full RLA application, document index, notices, emails, proof of upload, written reasons request, acknowledgement and SARS response. Also retain a dated chronology showing each delivery and follow-up.
Where a consultant or adviser acts, retain the authority document separately. Portal access or prior assistance with an application is not necessarily evidence that the person may act in a formal appeal process.
Important limits and exceptions
This guide does not determine whether a particular communication is a decision, whether the policy applies to a specific RLA matter, or what deadline controls your case. The policy's stated periods must be read with the Customs and Excise Rules and the actual notice. Get advice promptly rather than relying on a generic deadline calculation.
A reasons request does not waive due and payable amounts, suspend them, or authorise a business to operate without an RLA approval. SARS identifies suspension as a separate possible request. A business affected by a bond, warehouse, excise activity, import, export or regulated goods should manage its operating position separately.
When to get tailored advice
Seek Customs and legal support as soon as a decision affects an active business operation, a shipment, a licence, a security requirement or a close deadline. Advice is also appropriate if SARS has not made a decision, the reasons raise legal interpretation, or the applicant is considering an internal appeal, ADR or litigation.
TaxProof can help organise a factual chronology and supporting-document list. It cannot decide the applicable remedy, extend a Customs deadline or authorise trading.