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DISPUTE RESOLUTION: CUSTOMS AND EXCISE ACT – (STAKEHOLDERS)

DISPUTE RESOLUTION: CUSTOMS AND EXCISE ACT – (STAKEHOLDERS). Stakeholders page1. I. BACKGROUND. Current review / appeal function informal with no time lines or guidelines

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DISPUTE RESOLUTION: CUSTOMS AND EXCISE ACT – (STAKEHOLDERS)

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  1. DISPUTE RESOLUTION: CUSTOMS AND EXCISE ACT – (STAKEHOLDERS) Stakeholders page1

  2. I. BACKGROUND • Current review / appeal function informal with no time lines or guidelines • Need to rectify, align with international best practice and local legislation; provide guidelines for officers and stakeholders • Implementation: 4 June 2007 • Legislation: • Kyoto Convention. Constitution. Promotion of Administrative Justice Act • Sections 77A to H. Rules 77H.01 to .16. ADR-Section 77 I. Settlement - Sections 77J to P. Stakeholders page 2

  3. II. OPERATIONAL PRINCIPLES • Normal consultation concerning decisions with Officer, Team Leader, Group Manager • Thereafter one appeal to appropriate Appeal Committee - then ADR • Legal proceedings may be initiated immediately or at any time during the process. Stakeholders page 3

  4. III. APPEAL COMMITTEES • Branch Office Appeal Committees at all offices with 12 or more staff. Appeals up to R5 million. • Regional Office Appeal Committees. Appeals up to R8 million. • Customs Operations Appeal Committee, Head Office. Appeals up to R10 million. • Enforcement and Risk Appeal Committee. No limit to value of appeals. • Customs National Appeal Committee. Appeals over R10 million. • Tariff and Valuation appeals dealt with by the Tariff and Valuation Divisions. Stakeholders page 4

  5. IV. APPEAL PROCESS • Request for reasons for a decision - to officer who made the decision within 30 days (can be extended by a further 60 days) • What are adequate reasons? Stakeholders page 5

  6. IV. APPEAL PROCESS CONTINUED • Lodging of appeals under cover of Form DA51 at office where decision wasmade - within 30 days of the decision or within 30 days of being advised that sufficient reasons have already been provided or within 30 days of being given reasons. • Full background to appeal to be provided. Stakeholders page 6

  7. APPEAL PROCESS CONTINUED • Acknowledgement of Receipt / Dealing with Appeals. Receipt acknowledged within 10 days, appeal to be finalized within 90 days. • If additional information is required, it must be called for within 60 days and be provided within 60 days (can be extended by 30 days) Stakeholders page 7

  8. IV. APPEAL PROCESS CONTINUED • Operation of Appeal Committees • No officer involved in making the decision may serve on an Appeal Committee. • Decisions giving full reasons in writing, signed by Chairperson. Stakeholders page 8

  9. V. TARIFF AND VALUATION • Basically stays the same, but DA51 also to be used and time lines apply. • Tariff and Valuation Divisions – equate to Appeal Committees. • Initial Tariff / Valuation Decisions in Head Office. Stakeholders page 9

  10. VI. ADR • Alternative to litigation. • If unhappy with decision of Appeal Committee/Tariff or Valuation Division application can be made for ADR on form DA52 within 30 days of the decision (can be extended) • Client to be advised case is suitable for ADR within 20 days (10 days in the case of Section 96 (1) applications). • ADR to commence within 20 days and be concluded within 90 days. • Implementation of IAA and ADR: 4 June 2007 Stakeholders page 10

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