How to Apply for a Tariff Determination in South Africa

As a business owner or importer/exporter, you may find yourself in a situation where you need to apply for a tariff determination in South Africa.

Tariff determinations are important as they determine the customs duty payable on imported goods.

Applying for a tariff determination can be a daunting process, but this article will guide you through the steps you need to take to make the process easier.

What is Tariff Determination?

Before we dive into the steps of applying for a tariff determination in South Africa, it is important to understand what a tariff determination is.

A tariff determination is a formal process through which a person can request that the South African Revenue Service (SARS) determine the correct tariff classification of imported goods.

This is important as it determines the customs duty payable on those goods.

Steps for Applying for a Tariff Determination

The following steps will guide you through the process of applying for a tariff determination in South Africa:

Step 1: Gather the Required Documents

Before you start the application process, ensure that you have all the required documents. These documents include:

A completed DA 185 form
A letter of authority from the importer/exporter
A commercial invoice
A bill of lading or airway bill
A product brochure or technical information (if available)

Step 2: Complete the DA 185 Form

The DA 185 form is the application form for tariff determination. You can download the form from the SARS website or request a copy from your nearest SARS branch.

Ensure that you complete the form accurately and provide all the required information.

Step 3: Submit the Application

Once you have completed the DA 185 form and gathered all the required documents, you can submit your application to SARS.

You can submit your application electronically via eFiling or physically at your nearest SARS branch.

Step 4: Wait for a Response

After submitting your application, you will receive a confirmation letter from SARS.

This letter will provide you with a reference number, which you can use to track the progress of your application. SARS will review your application and make a determination.

This process can take up to six months, depending on the complexity of the application.

Step 5: Receive the Tariff Determination

Once SARS has made a determination, they will notify you of their decision in writing.

If you disagree with the decision, you can appeal the determination within 30 days of receiving the notification.

Tips for Applying for a Tariff Determination

Applying for a tariff determination can be a complicated process. Here are a few tips to make the process easier:

Ensure that you have all the required documents before starting the application process.
Complete the DA 185 form accurately and provide all the required information.
Submit your application electronically via eFiling to speed up the process.
Keep track of your application by using the reference number provided by SARS.
Seek professional advice if you are unsure about any aspect of the process.

Common Reasons for Applying for a Tariff Determination in South Africa

There are several reasons why you may need to apply for a tariff determination in South Africa. Some of the most common reasons include:

Importing goods that are new to the South African market and have not been classified before
Importing goods that are similar to other goods but have different characteristics
Uncertainty about the correct classification of the goods
Disagreement with the classification provided by SARS

Regardless of your reason for applying for a tariff determination, it is important to follow the steps outlined above to ensure that the process is as smooth and stress-free as possible.