On 07 August 2026, the South African Revenue Service (SARS) invited comment on its proposed draft Rule 64E.20(2) to Section 64E of the Customs and Excise Act, 1964 (Client Accreditation). Comment is due by 21 August 2026. The intention is for the rule to be introduced with retrospective effect from 01 September 2025.
Client Accreditation system, managed by SARS, sets the legal framework for granting Authorised Economic Operator (AEO) and preferred trader status to compliant importers and exporters.
The electronic accreditation system requires persons who were accredited before 08 December 2023 to transfer and update their accreditation information on the electronic system. The current transitional period has proven insufficient to enable all affected accredited persons to complete this process. The proposed amendment to the rules under Section 64E therefore extends the period for transferring accreditation information from six months to 18 months. The amendment does not introduce new accreditation requirements. Still, it provides additional time for existing accredited persons to update their accreditation details on the electronic system.
The proposed amendment of Rule 64E.20(2) to the Act, 1964 reads:
(a) by the substitution for paragraph (a) of the following paragraph:
“(a) within [six] eighteen calendar months of the effective date of this rule; or”; and
(b) by substitution in paragraph (b) for the expression “6-month period” of the expression “eighteen-month period”.
The draft rule amendment is accessible at: