Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute Settlement

Part A : Internal Administrative Appeal

Rules for Section 77H of the Act

Part A ll : Submission of administrative appeals

Application for extension of timeframe for purposes of compliance with outstanding requirements in relation to incomplete appeal

Purchase

77H.07

(1)	An appellant that requires an extension of the timeframe contemplated in rule 77H.06(3)(a), must apply for extension in terms of this rule.

(2)	An application referred to in subrule (1) must be submitted—

(a)	electronically through—

(i)	eFiling, if this mode of submission is available for submission of such applications; or

(ii)	e-mail; or

(b)	by delivering the document by hand.

(3)	An application referred to in subrule (1) must—

(a)	be submitted in accordance with any instructions issued by SARS in the notification of outstanding requirements in terms of rule 77H.06(1); and

(b)	reflect the following particulars:

(i)	The name and customs and excise client number or SARS taxpayer reference number of the appellant or, if the appellant does not have such a client number or SARS taxpayer reference number, the information specified in rule 77H.02(2)(a)(i) or (ii), with the necessary changes;

(ii)	if the application is submitted by a clearing agent, registered agent or other duly authorised representative on behalf of the appellant, the information specified in rule 77H.02(2)(b)(i) or (ii), with the necessary changes;

(iii)

the reference number of the notification relating to outstanding requirements in terms of rule 77H.06(1); and

(iv)	the reason why an extension is required.

[Rule 77H.07 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]