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

Customs and Excise Rules

Purchase

64E.06

(1)	An applicant must in accordance with this rule establish sufficient knowledge of customs laws and procedures as contemplated in section 64E(1)(b)(iv).

(2)

(a)	An applicant must, subject to paragraph (b), apply for a competency assessment on eFiling in accordance with any instructions as set out on the system; and

[Rule 64E(64E.06)(2)(a) substituted by section 3(a) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]

(b)	Application to take the competency assessment may be made in respect of—

(i)	the applicant personally; or

(ii)	a person or a number of persons in the employ of the applicant and nominated by the applicant as persons who will administer accredited client requirements as contemplated in section 64E(1)(b)(iv).

(3)	An Accreditation Competency Assessment Certificate—

(a)	is issued in the name of the person who took the assessment if a score of at least 70 per cent is achieved; and

(b)	remains valid for five years from date of issue, subject to subrule (4).

(4)

(a)	The holder of an Accreditation Competency Assessment Certificate may in the event of significant changes in customs and excise legislation, during the validity period of that certificate be required to take an additional assessment to demonstrate sufficient knowledge of such changes.

(b)	In circumstances contemplated in paragraph (a) the holder is entitled to be given reasonable notice of the need for an assessment.

(5)	The holder of accredited client status may from time to time in order to maintain sufficient knowledge of customs laws and procedures make application for the competency test on eFiling.

[Rule 64E(64E.06)(5) substituted by section 3(b) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]