A NEW SA Revenue Services Accredited Client Scheme designed to reward trusted clients and facilitate legitimate trade is now in place.
Importers, exporters, clearing agents, a remover of goods in bond, or a licensee of a customs and excise warehouse are all eligible, as long as they comply with the new rules.
To help FTW readers to understand the procedures involved in the accreditation concept, Silvan Pillay, unit leader of Deloitte & ToucheÕs trade solutions section, has prepared this overview.
The following criteria will be
taken into account for accreditation:
l Appropriate record of compliance: Clients must be able to prove an appropriate record of compliance with customs and excise legislation and procedures for a period of five years immediately preceding the application or such lesser period as the Commissioner may allow;
l Computer system and operational procedures and processes: Able to prove that their computer systems and internal procedures and processes will ensure compliance with customs laws and procedures;
l Sufficient knowledge: Person(s) who will administer the accredited clientÕs requirements must have sufficient knowledge of customs laws and procedures to implement and maintain an efficient and effective accredited client compliance system;
l Financial resources: The business must have sufficient financial resources.
l Agreement: Clients must sign an agreement with the Commissioner;
l Inspection: The Commissioner may conduct an investigation or audit some or all of the above for verification.
The onus lies on the applicant to furnish accurate information. The Commissioner may conduct investigations to verify any statements in the application. In terms of section 84 of the Customs & Excise Act, the Commissioner has the power to impose severe penalties for false statements. For audit purposes, applicants are required to keep records for a minimum period of two years.
Through the new scheme SARS expects to:
l Stamp out misconduct and fraudulent activities;
l Obtain and maintain a high level of compliance;
l Promote legitimate trade facilitation.
To achieve accreditation, SARS will first assess the clientÕs capabilities in terms of business processes, computer systems, record keeping, knowledge of staff, and financial resources.
An application form must then be completed specifying the level of compliance with all the criteria. This will then be forwarded to SARS which will evaluate the information and decide on whether an inspection is necessary. Based on its findings the client will be informed one way or the other. In the case of a negative result, the applicant is free to appeal.
