Refunds & Disputes SARS Customs & Excise form

Customs Valuation Questionnaire DA55

A questionnaire Customs uses to test the declared value of your goods — especially related-party or unusually-priced transactions.

Last updated: 24 May 2026

Quick answer

DA55 — A questionnaire Customs uses to test the declared value of your goods — especially related-party or unusually-priced transactions.

Download this form (PDF)109 KB · official SARS form

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

Key facts

When you need itCustoms questions whether your declared value is the true transaction value.
Where to submitCompleted and returned to SARS Customs.
Does customs stamp it?NO PHYSICAL STAMPNo — assessed; it informs a value determination.
Commonly confused withAbout value, not tariff classification.

Frequently asked questions

What is the DA55?

A questionnaire Customs uses to test the declared value of your goods — especially related-party or unusually-priced transactions.

When and where do I lodge the DA55?

Customs questions whether your declared value is the true transaction value. Completed and returned to SARS Customs.

Does customs stamp the DA55?

No — assessed; it informs a value determination.

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 … DA51Internal Administrative Appeal Your formal objection when you disagree with a Customs decision — a tariff determination, value ruling or penalty.

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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.