Customs

Tips for when you apply or amend your customs RLA application on eFiling

On 02 September 2025, the South African Revenue Service (SARS) advised that it was sharing a few tips to ensure a smooth onboarding process for your facility into the customs Registration, Licensing and Accreditation (RLA) system on eFiling. This will ensure a seamless process and minimise delays caused by incomplete or mismatched submissions.

The following are needed for new and amendment applications:

For new applications for Warehouses and Rebates Facilities:

The following supporting documents are required:

Site plan

  • Lease agreement
  • Proforma agreement
  • Financial documents:
    • Latest Annual Financial Statements (AFS) not older than 18 months, with comparative figures, signed by directors/members and auditors/independent reviewers as required by the public interest score. The AFS include:
      • Statement of financial position.
      • Statement of cash flows.
      • Statement of changes in equity/net assets; and
      • Accompanying notes.

For amending applications for relocation or extensions:

In terms of Rule 19.2 b, the client needs to ‘add’ the address upon extension of the warehouse application. Please have the following supporting documents handy:

  • Site Plan
  • Lease agreement

For the onboarding of Warehouses and Rebate Facilities:

  • No proforma agreement required
  • No site plan required
  • Client must ensure that the duty and Value-Added Tax (VAT) limit equals the existing bond amount, even if the physical address should be the same. If a different limit is captured, the system will trigger the request for a new bond to be submitted.

For more information, see the RLA webpage:

https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/

SA Customs Buzz