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Customs

Accredited Clients Draft Rule – Comment due

Publish Date: 
14 Jul 2015

The South African Revenue Service (Sars) on 06 July 2015 invited comments on the proposed draft Rule 64E.14 to the Customs and Excise Act, 1964 - ‘Benefits applicable to Level 2 accredited client status’ - which are due on 20 July 2015. According to the rule, benefits will be conferred by the Commissioner (for Sars) generally on a particular category of clients or specifically allowed for a particular client as circumstances may require. The rule then continues to specify five possible inclusions.

The proposed Rule amendments are: (i) The substitution of a semicolon with a full stop at the end of paragraph (e); and (ii) The addition in rule 64E.14 after paragraph (e) of the following: (f) prioritising and expediting examinations; and (g) prioritising access to examinations at clients’ premises.

Rule 64E.14 to the 1964 Act reads ‘Benefits applicable to Level 2 accredited client status. Benefits will be conferred by the Commissioner on Level 2 accredited clients generally on a particular category of clients or specifically allowed for a particular client as circumstances may require and may include - (a) appointment of a Customs Relationship Manager tasked with facilitating the relationship between the client and customs; (b) reduction of the amount of any security required for compliance with a customs procedure; (c) fewer routine documentary and physical inspections; (d) prioritising a request for tariff and valuation determinations; (e) prioritising access to non-intrusive inspection techniques when goods are stopped or detained for inspection.’




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