64E.01

In these rules, unless the context otherwise indicates—

“Accreditation Agreement” means an agreement in accordance with the contents of the pro forma agreement prescribed in terms of rule 64E.18 in relation to Level 1 accredited client status and Level 2 accredited client status respectively;

[Definition substituted by section 1(a) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]

“Accreditation Committee” means a committee established in terms of rule 64E.03;

“Accreditation Competency Assessment Certificate” means a certificate referred to in rule 64E.06(3);

“applicant” means a person that has submitted an application, but excludes a person submitting an application on behalf of another person;

“application” means an application for accreditation in terms of rule 64E.05 and includes any application for renewal;

“branch front end capturing” or “BFE capturing”, in relation to an application, means the electronic capturing by an officer at a Customs and Excise Office as indicated on the SARS website, of information provided by the applicant as may be required for the application on the internal SARS electronic system used for purposes of processing applications;

[Definition inserted by section 1(b) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]

“Client Relationship Manager” means an officer or other person to whom the facilitation of the relationship between the Commissioner and the holder of accredited client status has been delegated as contemplated in rule 64E.02(c);

“competency assessment” means a competency assessment referred to in rule 64E.06;

“customs activity” means an activity regulated by the Act and involving the import or export of goods, the handling, transit, conveyance, storage and processing of imported goods, or goods to be exported, which are subject to customs control;

“eFiling” means a SARS software application available on the SARS website which enables SARS and registered electronic users to generate and deliver

electronic filing transactions;

[Definition inserted by section 1(c) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]

“electronic application” means—

[Definition inserted by section 1(c) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]

“located in the Republic” in relation to—

“person” includes a juristic entity; and

“these rules” means the rules under section 64E.