On 10 November the South African Revenue Service (SARS) released its slide on the “NEW CUSTOMS ACT PROGRAMME – Registration, Licensing and Accreditation (RLA) – Webinar – 10 November 2020”, a copy of which is available on request.
The “Table of contents” is 1. Opening and Welcome; 2. Introduction to RLA; 3. RLA Registration via eFiling; 4. Profile challenges preventing clients from submitting an RLA application; 5. Utilisation of your existing Customs code; 6. The role of a Representative of a Tax Practitioner; 7. How to follow up on your application; 8. Questions; and 9. Closure.
The SARS website provides a reminder of “Registration and licensing”:
Before goods can be imported or exported, a number of steps need to take place. If you want to perform any Customs-related activities, SARS may require that you register in terms of Section 59A and/or get a licence in terms of Section 60.
The person who must or may apply for registration and licensing:
- Any natural person, juristic person, Association, partnership, Executor of an estate, Trustee, Organ of the State, Institution including foreign principals not located in South Africa may register and / or license to perform any act / activity regulated by the Act, except a person who imports or exports goods in terms of the provisions of Rule 15.01.
The Commissioner for SARS may impose conditions that relate to:
- The protection of potential tax revenue on goods received, stored, handled, transported or in any way dealt with, managed or controlled by the licensee in terms of the licence;
- The inspection of such goods by Customs Officers;
- Assistance that the licensee must provide to Customs Officers for detained, seized or confiscated goods; or
- Compliance by the licensee with this Act or a tax levying Act in relation to such goods.
The Commissioner for SARS may also require an applicant to furnish security at any time, see Bonds external policy.
For all the info you need in order to get registered, licensed and accredited, see the Quick Links:
- Accreditation for Preferred Traders
- Authorised Economic Operator Programme (AEO)
- Automotive Production and Development Programme (APDP)
- Clearing Agents
- Customs Storage Warehouse
- Drawback Registration
- Electronic Data Interchange (EDI)
- Preferred Trader and Authorised Economic Operator (AEO) Programme landing page
- Rebate Users
- Registered Agents
- Remover of Goods
- Special Economic Zones (SEZ)
The Presentation is available on request.
Story by: Riaan de Lange