Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VIII : Registration, Licensing and Accredited Clients

Rules for Section 64E of the Act

Accreditation of clients

Part 6 : Transitional matters

Transitional provisions relating to accredited client status granted before effective date of these rules

Purchase

64E.19

(1)	For purposes of this rule—

“effective date” means the date on which these rules come into effect;

“repealed rules” means the rules under section 64E as it existed immediately before the effective date; and

“replacing rules” means the rules under section 64E after the effective date.

(2)

(a)	Any Level 1 accredited client status granted before the effective date lapses on the effective date.

(b)	Despite paragraph (a), the following provisions continue in respect of persons that had Level 1 accredited client status immediately before the effective date:

(i)	Section 21(3)(c); and

(ii)	rule 49.04(a) read with (c)(ii) in so far as it provides for the exemption from submitting proof of origin and any supporting documents in terms of that rule.

(3)	Any Level 2 accredited client status granted before the effective date must from the effective date be regarded to be a Level 1 accredited client status as contemplated in rule 64E.04(1)(a).

(4)

(a)	Any application for Level 2 accredited client status as contemplated in the repealed rules, submitted before the effective date, must be dealt with in terms of this subrule.

(b)	An application referred to in paragraph (a) in respect of which consideration has not commenced yet, must be dealt with in accordance with the replacing rules. The applicant may supplement such application as may be necessary to comply with any new requirement contained in the replacing rules.

(c)

An application referred to in paragraph (a) in respect of which consideration has already commenced on the effective date must be finalised in accordance with the repealed rules. Accredited client status granted pursuant to such an application must be regarded to be a Level 1 accredited client status as contemplated in rule 64E.04(1)(a).

(5)	Any competency certificate issued before the effective date remains valid for purposes of these rules until its expiry date.

(6)

The validity period of any accredited client status granted or renewed as Level 2 under the repealed rules and transitioned to Level 1 accredited client status in terms of this rule is five years, which period must be considered to have commenced on the date of granting or renewal of the initial Level 2 status.

[Rule 64E.19(6) inserted by section 1 of Notice No. R. 2000, GG46207, dated 8 April 2022]

(7)	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.

[Rule 64E.19(7) inserted by section 1 of Notice No. R. 2000, GG46207, dated 8 April 2022]

Dispensation regarding validity period of certain accredited client statuses granted in terms of accreditation rules as it existed before 23 July 2021

(1)

Any Level 2 accredited client status granted in terms of the rules under section 64E of the Customs And Excise Act, 1964, as they existed before 23 July 2021, that expired between 12 June 2020 and 23 July 2021 due to the fact that a holder of the accredited client status did not apply for renewal of such status before its expiry date contemplated in subitem (2), must be regarded as remaining valid until the finalisation of a renewal application in accordance with subitem (3).

(2)	An expiry date referred to in subitem (1) is determined in terms of rule 64E.19 as it existed before 23 July 2021, read with section 7(2)(a)(i)(cc) of the Disaster Management Tax Relief Administration Act, No. 14 of 2020.

(3)	In the case where a Level 2 accredited client status holder contemplated in subitem (1)—

(a)

submitted an application for renewal before 23 July 2021, but such application was submitted after the validity period of that status had expired as contemplated in subitem (2), such application must be considered and finalised in accordance with the rules under section 64E as they existed before 23 July 2021. Upon granting of the renewal, the accredited client status must be regarded to be a Level 1 accredited client status as contemplated in rule 64E.04(1)(a) of the rules under section 64E that came into effect on 23 July 2021; or

(b)

did not submit a renewal application before 23 July 2021, such holder must, within 45 working days of the date of this Notice, submit an application for renewal in respect of Level 1 accredited client status (as if the applicant were the holder of a Level 1 status) in accordance with the rules under section 64E that came into effect on 23 July 2021.

[Rule 64E.19 Dispensation (1-3) inserted by section 2 of Notice No. R. 2000, GG46207, dated 8 April 2022]