Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VIII : Registration, Licensing and Accredited ClientsRules for Section 64E of the ActAccreditation of clientsPart 6 : Transitional mattersAdditional transitional provision relating to the transfer of accreditation details in respect of statuses granted before 8 December 2023 |
64E.20
| (1) | For purposes of this rule— |
“electronic accreditation system” means the SARS electronic system used for purposes of processing applications for accreditation;
“holder of accredited client status” includes—
| (a) | a holder of Level 1 accredited client status in terms of rule 64E.19(3); and |
| (b) | a holder of Level 1 or Level 2 accredited client status granted after 23 July 2021 when the replacing rules as defined in rule 64E.19(1) took effect; |
“transfer”, in relation to the accreditation details of a holder of an accredited client status in terms of these rules, means to transfer such details to the electronic accreditation system in the manner contemplated in subrule (2).
| (2) | A holder of accredited client status granted before 8 December 2023 when the electronic accreditation system was implemented by rule amendments introduced by Government Gazette 49792, must transfer their accreditation details by submitting an application for accredited client status in accordance with rule 64E.05— |
| (a) | within six calendar months of the effective date of this rule as set out in subrule (5); or |
| (b) | in the case where the 30 calendar day renewal period contemplated in rule 64E.11(1) in respect of the relevant status will commence before the expiry of the 6 month period referred to in paragraph (a), before commencement of that renewal period. |
| (3) | The accredited client status of any holder contemplated in subrule (1) who fails to comply with that subrule may be cancelled or suspended by the Commissioner as contemplated in section 64E(3). |
| (4) | The validity period of an accredited client status in respect of which the transfer is approved, is five years, which period commences on the date of approval of transfer. |
[Rule 64E(64E.20) inserted by section 2 of Notice No. R.6525, GG53208, dated 22 August 2025 - effective 1 September 2025]