On 04 July 2025, the South African Revenue Service (SARS) extended an invitation to comment on the proposed draft amendment, effective from 1 September 2025, of Rule 64E to the Customs and Excise Act, 1964 (Accreditation of Clients), with comments due by 17 July 2025.
According to SARS’ ‘Explanatory Note’, the electronic system for accreditation requires clients who were authorised prior to 08 December 2023 to update their status. The proposed rule provides for the updating of accreditation details and transitional provisions relating to the transfer of accreditation details in respect of statuses granted before 08 December 2023.
The proposed Rule amendment reads:
Insertion of Rule
1. The following Rule is hereby inserted after Rule 64E.08:
Updating of accreditation details
64E.08A. (1) The Commissioner may at any time require a holder of accredited client status to update accreditation details within a period specified in the request by completing and submitting in accordance with Rule 64E.05 the electronic application form, and to furnish any additional information required, if applicable.
(2) The Commissioner may, in terms of section 64E(3), cancel or suspend an accredited client status if the holder of such status does not update accreditation details in accordance with subrule (1).
(3) The validity period of an accredited client status in respect of which an update was done in terms of this Rule remains the same as it had been before the update and renewal of the status must take place in accordance with Rule 64E.11.
Insertion of Rule
2. The following Rule is hereby inserted after Rule 64E.19:
“Additional 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 the 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 08 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 six-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.