Get in touch

Received a Letter of Intent or Letter of Demand from Customs? We'll handle the dispute

When Customs challenges your declarations, how you respond decides whether you're liable

Customs actively checks that importers are paying the correct duty. They detain shipments to assess declarations, and where they believe goods have been declared incorrectly, they instruct the importer to amend the declaration, bring the extra duty to account, and pay a penalty on top.

They don’t stop at the current shipment either. Customs routinely inspect your past imports going back two years, which is where a single disagreement can turn into a demand for historic duty across multiple entries. How you answer that challenge, and how well it’s motivated, is what decides whether the matter goes away or turns into a substantial debt.

Customs Enforcement Icon
Letters of Intent Icon

From Letter of Intent to a Letter of Demand: the window to act is time sensitive

Where Customs believe duty has been under-declared, they issue a Letter of Intent. This notifies you that they intend to raise a debt for the outstanding duty, and gives you the chance to dispute their findings.

That chance is the moment that matters. If the Letter of Intent isn’t contested strongly, Customs will usually stand firm and issue a Letter of Demand, making it a debt to the State and due for immediate payment. The difference between the two often comes down to the quality of the response: our well researched, well motivated argument, grounded in the relevant facts, previous determinations and the applicable Customs guides, is what stops a Letter of Intent becoming a Letter of Demand.

And if a Letter of Demand is issued, it isn’t the end of the matter either. We contest those too, through the appeal channels below.

How we resolve Customs disputes

We handle Customs disputes and appeals from start to finish, whether the issue is a tariff classification you disagree with, a Letter of Intent, or a Letter of Demand already raised. We build the motivation, ground it in the facts and precedents, and drive it through the right channel:
  • Internal Administrative Appeal (IAA / DA51) for a first-stage challenge to a Customs' decision.
  • Alternative Dispute Resolution (ADR / DA52) where the matter calls for a negotiated resolution.
  • Section 96 legal appeals through the High Court where the dispute needs to go further.
Whichever route the matter takes, we motivate the appeal on relevant facts, previous determinations and the applicable Customs guides, giving it the strongest possible chance of success.
Money on a Scale Icon

Why importers bring us in

Who we are

Extensive dispute and appeals expertise

Contesting a Customs finding takes research, experience, technical knowledge, thorough motivation and an in-depth command of the appeals process. Those are the specialist skills we have spent three decades acquiring.

In conjunction with your clearing agent, not instead of them

We handle the specialist tariff classification and compliance side, where disputes are won or lost.

Over 30 years of hands-on experience

Established 1992, resolving Customs disputes for South African importers.

Frequently asked questions

Do not ignore it.

A Letter of Intent is issued by Customs where it proposes taking action, such as demanding additional duties or imposing penalties.

The importer is given an opportunity to respond before a final decision is made and the Letter of Demand is issued.

Do not ignore it.

Professional advice should be obtained as soon as possible. In many cases, the legal basis for the demand should first be carefully reviewed before deciding how to respond.

Yes. Depending on the circumstances, Customs decisions may be challenged through:

  • Internal Administrative Appeal
  • Alternative Dispute Resolution
  • The courts

Customs routinely detains shipments to verify declarations. If Customs believes the declaration is incorrect, it may instruct the importer to amend it, pay additional duty and, in some cases, pay a penalty.

The importer will usually be given an opportunity to dispute the findings. Customs commonly issues a Letter of Intent first, which can be contested before a Letter of Demand is issued.

Yes. Customs can demand duty and penalties on shipments going back up to two years from the date of its query.

Where fraud or misrepresentation is involved, Customs may be able to review records going back as far as you have records.

A provisional payment secures potential duty while a dispute is being resolved. It may allow goods to be released without delaying the import process.
In certain circumstances, remission or reduction may be possible.

Received a Letter of Intent or Letter of Demand? Let us contest it.

Get in touch