straxiom.
Customs and trade

South Africa · Enacted legislation

South Africa extends customs-accreditation system transition

Published 2 min read

On 9 October 2026, the South African Revenue Service published Notice R.7992, extending the electronic-system transition period for certain existing accredited customs clients from six to 18 months.

Official document:
Notice R.7992, Government Gazette 55506
Development date:
2026-10-09

The amendment operates retrospectively

Notice R.7992 amends rule 64E.20(2) of the Customs and Excise Rules under sections 64E and 120 of the Customs and Excise Act 1964. It substitutes an 18-calendar-month transfer period for the original six-month period and applies retrospectively from 1 September 2025. The change therefore gives affected businesses more time under a transition that had already begun, rather than creating a new accreditation category.[1][3]

Legacy accredited clients must move their details

Rule 64E.20 applies to holders of accredited client status granted before 8 December 2023, when the electronic accreditation system was implemented. Those clients must transfer their accreditation details by submitting an electronic application under rule 64E.05. The earlier 2025 notice defines the group to include specified Level 1 and Level 2 statuses and establishes the transfer mechanism.[2]

An earlier renewal can shorten the practical timetable

The 18-month period is not the only timing rule. If the 30-day renewal period under rule 64E.11(1) begins before the extended transfer period expires, the client must complete the transfer before that renewal period starts. SARS may cancel or suspend an accredited client status for non-compliance under section 64E(3). Once SARS approves a transfer, the resulting status is valid for five years from the approval date.[1][2]

Importers and exporters should revisit transition plans

Multinational importers, exporters and logistics groups using South African accredited-client status should identify any legacy status covered by rule 64E.20, confirm its renewal cycle and preserve evidence of the electronic submission. The extension reduces immediate transition pressure, but the earlier-renewal rule can still determine the operative deadline for an individual status. Groups should also check that responsibility for each customs accreditation is assigned across local entities, brokers and central trade-compliance teams. Because the amended period operates retrospectively, teams should also review any transfer work or renewal planning performed since 1 September 2025 against the revised rule and retain the applicable SARS approval record.[1][2]

Official sources

  1. [1] Notice R.7992: amendments to rules under sections 64E and 120 — accreditation of clients (DAR281)

    South African Revenue Service · Document date: 2026-10-09

    Government Gazette 55506, Notice R.7992, full one-page instrument; preamble and Schedule paragraph 1 amending rule 64E.20(2)(a)–(b), with retrospective effect from 1 September 2025.

  2. [2] Notice R.6525: accredited-client status transition rules (DAR263)

    South African Revenue Service · Document date: 2025-08-22

    Government Gazette 53208, Notice R.6525, pages 1–3; inserted rules 64E.08A and 64E.20, including scope, electronic-transfer procedure, earlier-renewal condition, cancellation or suspension consequence and five-year post-transfer validity.

  3. [3] Rule Amendments 2026

    South African Revenue Service · Document date: 2026-10-09

    2026 publication table entry for 9 October 2026: Government Gazette 55506, Notice R.7992, sections 64E and 120, DAR281; implementation stated as retrospective from 1 September 2025.

Read our editorial standards or report a correction.