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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 4 : Benefits for levels of accredited client status

Benefits for Level 1 accredited client status (AEO Compliance)

 

64E.14 The holder of Level 1 accredited client status is entitled to—
(a) any one or more of the following benefits as may be determined by the Commissioner generally, for a particular category of clients, or in a particular case:
(i) The services of a Client Relationship Manager;
(ii) reduction of the amount of any security required in terms of the Act;
(iii) fewer documentary and physical inspections for compliance risks;
(iv) prioritising of requests for tariff and valuation determinations;
(v) prioritising of access to non-intrusive inspection techniques when goods are stopped or detained for inspection;
(vi) prioritising and expediting of inspections;
(vii) the inspection of goods at the client’s premises on appointment, irrespective of the type of goods, and the exemption from payment of a fee for such inspections; and
(viii) authorisation to make use, in accordance with an agreement entered into with SARS, of a unique SARS logo identifying the holder recognised by SARS as a person with Authorised Economic Operator status; and

 

(b) recognition by other customs authorities of the Level 1 accredited client status issued to the holder—
(i) to the extent provided for in mutual recognition arrangements between SARS and such customs authorities, published on the SARS website; and
(ii) provided that consent has been given by the holder on the electronic application for the sharing of such information as may be necessary to assure effective and continued mutual recognition; and

[Rule 64E(64E.14)(b)(ii) substituted by section 7(a) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]

 

(c) co-ordination of interventions undertaken or required to mitigate compliance risks in respect of such holder’s goods by officers and officials from other government agencies—
(i) to the extent provided for in memoranda of understanding between SARS and such agencies; and
(ii) provided that consent has been given by the holder on the electronic application for the sharing of such information as may be necessary for the facilitation of the coordinated intervention.

[Rule 64E(64E.14)(c) substituted by section 7(b) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]