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

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 47 of the Act

47B.06 Agents

 

47B.06 Agents

 

(a)

(i) An APT agent application shall be submitted—
(aa) electronically through—
(A) eFiling; or
(B) BFE capturing at the Alberton Excise Office; or
(bb) manually in paper format at the Alberton Excise Office on form APT101 as published on the SARS website, in the event of a systems breakdown.
(ii) An applicant shall submit—
(aa) the letter of appointment as agent; and
(bb) a copy of the agreement between the operator and agent.

 

(b) If an agent ceases to be the agent for an operator while that operator is required by section 47B(5)(a) to appoint an agent, the operator shall—
(i) within 7 days from the date on which the agent ceases to act, appoint another agent;
(ii) submit form APT 102 to update the change in agent in accordance with rule 47B.03(a)(i) or (ii) read with rule 47B.03(b); and
(iii) submit—
(aa) the new agent’s letter of appointment; and
(bb) a copy of the agreement between the operator and the agent.

 

(c) On registration an agent will be issued with a letter of registration and an air passenger tax number, which shall be indicated on all correspondence with, and forms or other documents submitted to, SARS.

 

(d) The agent shall fulfil all the obligations imposed in terms of the Act or the rules prior to the date from which such agent ceases to be an agent.

 

(e) An electronic application or Form APT 101 or 102, depending on the circumstances, shall be submitted in respect of every change of the registered particulars within 7 days of such change.

 

[Rule 47B.06 substituted by section 6 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]