Customs accreditation: older accredited clients get 18 months to move to the electronic system

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SARS has extended the period in which holders of customs accredited client status granted before 8 December 2023 must transfer their accreditation details to the SARS electronic accreditation system. The period is now eighteen calendar months instead of six. The amendment was published on 9 October 2026 in Government Gazette 55506 (Notice R.7992) and applies retrospectively from 1 September 2025.

What changed

The notice amends rule 64E.20 of the Customs and Excise rules, issued under sections 64E and 120 of the Customs and Excise Act, 1964:

  • Rule 64E.20(2)(a): "six" calendar months becomes "eighteen" calendar months from the effective date of the rule.

  • Rule 64E.20(2)(b): "6 month period" becomes "eighteen month period".

Rule 64E.20 took effect on 1 September 2025.

Who it affects

Holders of accredited client status granted before 8 December 2023. They must transfer their accreditation details by submitting an application under rule 64E.05.

Key dates

  • Rule effective: 1 September 2025.

  • Transfer deadline: eighteen calendar months from 1 September 2025. By our count this runs to the end of February 2027; confirm the exact date with SARS.

  • Earlier deadline for some clients: if the client's 30-day renewal period under rule 64E.11(1) starts before the eighteen months end, the transfer must be made before that renewal period begins.

If the transfer is not made

Under rule 64E.20(3), the Commissioner may suspend or cancel the accredited status, as provided in section 64E(3) of the Act. Once a transfer is approved, the status is valid for five years from the approval date.

What to do

  1. List clients with accredited client status and check the date it was granted.

  2. For status granted before 8 December 2023, check whether the transfer application has been submitted.

  3. Check each client's renewal date, as it may set an earlier deadline.

Sources: SARS rule amendments 2026, Notice R.7992, SARS news item, 7 October 2026, rule 64E.20 text



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