The Tax Administration Act and the dispute resolution regulations issued in terms thereof currently do not apply to the Customs and Excise Act. The budget proposes that the dispute resolution provisions that regulate disputes for all other taxes administered by SARS will also regulate Customs and Excise disputes. This is a welcome change as the Customs dispute resolution provisions provides for an internal appeal that must be filed within 30 days. SARS officials have no discretion to extend the period where the taxpayer submitted the internal appeal late, with the only option then available to the taxpayer is to take the dispute to the High Court. This amendment will make it easier for taxpayers embroiled in Customs and Excise disputes to engage with SARS.