Refunds & Disputes SARS Customs & Excise form

Internal Administrative Appeal DA51

Your formal objection when you disagree with a Customs decision — a tariff determination, value ruling or penalty.

Last updated: 24 May 2026

Quick answer

DA51 — Your formal objection when you disagree with a Customs decision — a tariff determination, value ruling or penalty.

Download this form (PDF)35 KB · official SARS form

Official SARS form · verified current 25 May 2026 · View source on SARS ↗

Key facts

When you need itCustoms made a decision you believe is wrong and you want it reviewed internally first.
Where to submitSubmitted to SARS Customs; the first step before escalation.
Does customs stamp it?NO PHYSICAL STAMPLogged and adjudicated by SARS.
Commonly confused withIf it fails, the DA52 takes the matter to Alternative Dispute Resolution (ADR).

Frequently asked questions

What is the DA51?

Your formal objection when you disagree with a Customs decision — a tariff determination, value ruling or penalty.

When and where do I lodge the DA51?

Customs made a decision you believe is wrong and you want it reviewed internally first. Submitted to SARS Customs; the first step before escalation.

Does customs stamp the DA51?

Logged and adjudicated by SARS.

Related forms

DA66General Application for Drawback or Refund The general form to claim back customs or excise duty you overpaid or shouldn't have paid. DA64Application for Drawback or Refund Claims a 'drawback' — a refund of duty paid on imported goods that were then exported again, or used in goods that were … DA52Application for ADR Asks for Alternative Dispute Resolution — a structured negotiation to settle a customs dispute without going to court.

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This page is a plain-English guide, not legal or customs advice. Form names and procedures are verified against the official SARS "Find a Form" index at the time of publication, but requirements change — always confirm on sars.gov.za or with a registered customs broker before lodging.