SARS has amended the customs rules governing accredited clients, extending a specified period from six to 18 calendar months. The amendment was published in Government Gazette 55506 as Notice R.7992 on 9 October 2026 and applies retrospectively from 1 September 2025. Businesses involved in customs accreditation should review their records and confirm how the change affects their compliance position.

The amendment is made under sections 64E and 120 of the Customs and Excise Act, 1964. SARS’s publication identifies it as an amendment to rule 64E.20 and describes the subject as the accreditation of clients. The official notice changes the reference to a six-month period to an 18-month period and extends the period calculated from the effective date of the rule. Read the official Gazette notice. SARS’s rules amendment table records the publication date and retrospective implementation date.

What changed

The wording in rule 64E.20(2) has been updated so that the relevant period is now 18 calendar months instead of six months. The notice does not create a general exemption from customs obligations. It changes a specific timing provision connected to the accredited-client rules.

Because the amendment applies retrospectively from 1 September 2025, businesses should not assess it only against future transactions. Historic accreditation applications, supporting evidence, review dates and correspondence falling within the affected period may need to be reconsidered.

Who should review the amendment

The most directly affected businesses are importers, exporters and other customs clients that have applied for, held or maintained an accreditation status under the relevant customs rules. Finance teams, customs specialists and external logistics providers may all hold records needed to establish whether an application or review is affected.

Small and medium-sized businesses should also take the change seriously if customs compliance is managed by a freight forwarder or clearing agent. Outsourcing the customs process does not remove the need for the business to retain accurate records or understand its obligations.

What businesses should check

  • Identify all accreditation applications, approvals, reviews and related correspondence from 1 September 2025 onwards.
  • Check whether internal compliance calendars still reflect the former six-month period.
  • Confirm that supporting documents, customs declarations and client information are complete and readily retrievable.
  • Ask customs agents or advisers whether any historic submission, review or follow-up action should be reassessed.
  • Document the effect of the amendment in the company’s tax and customs compliance file.

Practical next steps

Start with a focused reconciliation between the customs accreditation register, application files and the company’s accounting records. Any costs, duties, penalties or provisions linked to a customs matter should be considered for appropriate accounting treatment based on the facts and the entity’s reporting framework.

Businesses should avoid assuming that the retrospective change automatically regularises an incomplete file. The official notice changes the stated period, but businesses must still confirm the underlying requirements and their own circumstances.

Where the amendment affects material imports, export activity or an unresolved customs matter, obtain advice before changing prior submissions or accounting estimates. YFP can assist businesses with broader tax, accounting and compliance processes through its accounting and advisory services.