Sars released its 19-page “External Guide – Accreditation” dated 22 November 2012. According to the Guide it provides clients with information on the Sars Customs Accreditation Programme and facilitates the process of application for accreditation applying to existing clients and clients interested in joining the accredited client programme. It provides details on the application process, de-accreditation, cancellation or suspension of accredited client status. According to the Guide it provides for aspects of regulating the accredited client programme by ensuring that: (i) Only an importer or exporter registered in terms of the Customs and Excise Act (the Act) including any importer or exporter deemed to be a level one accredited client in terms of Rule 64E10(a) of the Act may apply for level two status. (ii) The person employed by the applicant who will be responsible for the accredited client requirements must pass a test administered by the Commissioner for Sars. (iii) A Customs Accreditation Review Committee (CARC) manages a final review of decisions relating to the approval or refusal of an application for accreditation, de-accreditation or cancellation thereof. (iv) The relationship between the client and Customs in respect of the “Preferred Trader” [level two] client status application, engagement and management is facilitated. (v) The applicant must provide proof of compliance with Customs legislation, policies and procedures and should not have been convicted of an offence involving fraud or dishonesty. In addition, the Guide also deals with the compliance improvement programme. By way of background, the previous Sars Accreditation Programme, initiated in 2001, closed on 01 August 2011 with the legal amendment as per a Government Gazette dated 29 July 2011. Clients who were accredited under this programme are now deemed to be on a level one accreditation status. This programme has now been closed to any new applications and implies that existing clients on level one maintain the status and benefits awarded until the implementation of the new Customs Bills, which then terminates all level one clients. The introduction of level two accreditation known as “Preferred Trader” is the first phase of the journey towards the internationally accepted Authorised Economic Operator (AEO) programme which is in response to the need to improve trade facilitation whilst securing international supply chains and improving compliance. This initiative is aligned to the SAFE Framework of Standards [Framework of Standards to Secure and Facilitate Global Trade.] The level two programme is appropriate to clients who inter alia maintain high quality internal operational processes and computer systems with an appropriate record of compliance. This level has its own unique set of benefits. Currently level two applications are only open to importers and exporters.