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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VIII : Registration, Licensing and Accredited Clients

Rules for Section 64E of the Act

Accreditation of clients

Part 2 : Levels of accredited client status, application process, validity period and renewal of accredited client status

Applications for accredited client status

 

64E.05

(1) Application for accredited client status must be made electronically via—
(a) eFiling or another electronic communicative system administered by SARS, as may be applicable; or
(b) BFE capturing by visiting a Customs and Excise Office where this service is available, as indicated on the SARS website.

 

(2) An application referred to in subrule (1) must be supported by—
(a) a signed copy of the relevant Accreditation Agreement, available on the SARS website, uploaded on the system upon request; and
(b) any other supporting documents that may be necessary for proving compliance with the criteria prescribed in rule 64E.12 or 64E.13 for the relevant level of accredited client status, as may be required by the Commissioner or as indicated on the electronic application.

 

[Rule 64E(64E.05) substituted by section 2 of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]