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Customs and Excise Act Rules Amended

April 12, 2022

South African Revenue Service

Customs and Excise Act Rules have been amended.

The South African Revenue Service published the amendments in Government Gazette 46207.

New subrules (6) and (7) are added to Rule 64E.19.

Subrule (6) stipulates that the validity period of any accredited client status granted or renewed as Level 2 under the repealed rules and transitioned to Level 1 accredited client status in terms of the rule is five years commencing on the date of granting or renewal of the initial Level 2 status.

Subrule (7) points out that “any holder of Level 2 accredited client status transitioned in terms of this rule to Level 1 accredited client status under the replacing rules must, when requested to do so by the Commissioner, update existing accreditation details in the manner and within a period specified in the request”.

The dispensation regarding the validity period of certain accredited client statuses granted in terms of accreditation rules as it existed before 23 July 2021 is also set down.