Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter VIII : Registration, Licensing and Accredited Clients64E. Accredited clients |
(1)
| (a) | The Commissioner may— |
| (i) | confer accredited client status on any applicant therefor who is licensed or registered under any provision of this Act; and |
| (ii) | determine by rule levels of accredited client status and specific criteria applicable to each level. |
| (b) | Every applicant for accredited client status shall apply for a specific level thereof and, in addition to the criteria prescribed for that level by rule or that may be determined by the Commissioner, prove, as may be applicable, the following: |
| (i) | an appropriate record of compliance with customs and excise procedures; |
| (ii) | that the accounting records and other documents kept for providing evidence of compliance with customs and excise procedures utilise information prepared in a manner consistent with general accounting principles appropriate to the procedure concerned; |
| (iii) | that an effective computer system is in operation capable of performing the functions, and in respect of which an agreement has been concluded, as contemplated in section 101A; |
| (iv) | that the person who will administer the accredited client requirements has sufficient knowledge of customs and excise laws and procedures to implement and maintain an efficient and effective accredited client compliance system; |
| (v) | that the business in respect of which application is made for accredited client status has sufficient financial resources; |
| (vi) | any other measurable requirements which the Commissioner may require in support of the application. |
| (c) | The Commissioner may determine such separate criteria for accredited client status in respect of customs or excise clients as may be prescribed by rule. |
| (2) | The Commissioner may— |
| (a) | conduct such investigation as may be reasonably necessary to verify any statements in the application; |
| (b) | enter into any agreement with the applicant which may include, notwithstanding any other provisions of this Act, deferment of payment of any duty or value-added tax payable on the importation of any goods into the Republic and payment thereof as may be specified in such agreement; |
| (c) | prescribe by rule the following: |
| (i) | the application form to be completed and the supporting documents to be furnished by each applicant according to the customs and excise procedures applicable to the activities of the applicant; |
| (ii) | the form of agreement to be entered into between the applicant and the Commissioner; |
| (iii) | standards of conduct which may include procedures to be followed in respect of— |
| (aa) | the entry of goods; |
| (bb) | the payment of duty; |
| (cc) | the documents to be processed; |
| (dd) | the control of goods; or |
| (ee) | goods carried or removed; and |
| (iv) | the benefits conferred upon an accredited client; |
| (v) | any other matter that is necessary in order to regulate the benefits provided in terms of this section; |
| (d) | delegate, by rule, subject to section 3(2), any power which may be exercised or assign the duties that shall be performed by the Commissioner in accordance with the provisions of this Act to any officer or other person. |
(3)
| (a) | The Commissioner may refuse any application for accredited client status or any level of accredited client status or cancel or suspend such status. |
| (b) | The provisions of section 60(2) shall apply mutatis mutandis for the purposes of paragraph (a). |
| (c) | Any accredited client status conferred by the Commissioner shall remain valid for a period prescribed by rule. |
| (4) | [Section 64E(4) repealed by section 15 of the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), Notice No. 771, GG45788, dated 19 January 2022] |