South African businesses involved in importing or exporting should review their customs compliance processes after SARS revised its Accreditation Policy for the Authorised Economic Operator (AEO) Programme on 15 October 2026. The update aligns the policy with the inserted Rule 64E and introduces changes affecting the transfer of accreditation details and the period available for certain transactions.
The development was listed in SAICA’s legal and policy update for 15 October 2026. The revised policy is relevant to businesses that already hold AEO status, entities transferring accreditation details and companies considering whether the programme could support their customs operations. SAICA’s update identifies the revised SARS policy, while the policy document is available from SARS.
What has changed?
The revised policy addresses an additional transitional provision relating to the transfer of accreditation details for AEO statuses granted before 8 December 2023. It also reflects an amendment to Rule 64E.20, with the transactional period extended to 18 months.
These are technical customs changes rather than a general tax-rate adjustment. However, they can affect the way qualifying businesses document, manage and evidence their customs processes. The practical impact will depend on the company’s AEO status, the nature of its accreditation and the transactions covered by the relevant arrangements.
Who should pay attention?
- Businesses that hold AEO accreditation;
- Importers and exporters managing the transfer of accreditation details;
- Companies with customs authorisations granted before 8 December 2023;
- Finance teams responsible for landed costs, customs records, import VAT and supporting documentation; and
- Businesses assessing whether their customs controls are sufficiently mature for AEO participation.
Companies that do not participate in the AEO Programme may not need to take immediate action. They should nevertheless monitor the policy if they expect to apply for accreditation or become involved in a transaction affected by the revised rules.
What businesses should check
Finance and customs teams should first confirm whether the business has an existing AEO status and identify the date on which that status was granted. They should then review any planned transfer of accreditation details and confirm which transitional provisions apply.
Businesses should also reconcile their customs records with accounting records. Import documentation, bills of entry, customs duties, import VAT, supplier invoices and landed-cost allocations should be traceable and retained in a consistent format. Where customs responsibilities are split between finance, procurement, logistics and external clearing agents, the hand-offs should be documented clearly.
Practical next steps
- Obtain the latest SARS AEO policy and compare it with the business’s current accreditation records.
- Identify whether any accreditation was granted before 8 December 2023.
- Document any proposed transfer of accreditation details and confirm the applicable transition rules.
- Review the 18-month transactional period against open customs transactions and supporting records.
- Test whether customs information agrees with the general ledger, VAT records and supplier documentation.
- Escalate technical questions to a suitably qualified customs or tax adviser before relying on a transitional provision.
The revised policy is a reminder that customs compliance is not separate from financial control. For affected businesses, accurate records and clear responsibility for customs data will be important when supporting transactions, preparing management accounts and responding to SARS queries.
Businesses that need help reviewing their tax and accounting controls can explore Your Financial Partner’s services.
