| 64E.15 | The holder of Level 2 accredited client status is entitled— |
| (a) | in addition to the benefits referred to in rule 64E.14(a), to any one or more of the following further benefits as may be determined by the Commissioner generally, for a particular category of clients, or in a particular case: |
| (i) | Exemption, on conditions determined by the Commissioner, from customs supervision following application by such holder for special or extra attendance in relation to: |
| (aa) | The examination of goods entered on a sight bill of entry; |
| (bb) | the unpacking and repacking of goods for export; |
| (cc) | the export of goods temporarily imported; |
| (dd) | the examination of goods without prejudice; and |
| (ee) | the destruction of goods; |
| (ii) | prioritising of applications for special or extra attendance services where such holder is not exempted from supervision as contemplated in subparagraph (i); |
| (iii) | no charges being imposed for special or extra attendance in respect of applications referred to in paragraph (ii) if the attendance is provided during hours of attendance contemplated in rule 120.01; |
| (iv) | expedited processing of refund and drawback applications; |
| (v) | provision of targeted training sessions; |
| (vi) | provision of trade statistics on a quarterly basis; |
| (vii) | extension of validity of the relevant license issued to such holder in terms of section 60; |
| (viii) | reduced cyclical compliance audits for licensees, which will not affect risk based audits or mandatory audits for purposes of maintaining the accredited client status; |
| (ix) | fewer documentary and physical inspections for compliance and supply chain security risks; |
| (x) | exemption from security payments; and |
| (xi) | co-ordination of interventions undertaken or required to mitigate compliance and security risks in respect of such holder’s goods by officers and officials from other government agencies— |
| (aa) | to the extent provided for in memoranda of understanding between SARS and such agencies; and |
| (bb) | provided that consent has been given by the holder on the electronic application for the sharing of such information as may be necessary for the facilitation of the co-ordinated intervention; and |
[Rule 64E(64E.15)(a)(xi)(bb) substituted by section 8(a) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]
of such information as may be necessary for the facilitation of the coordinated intervention.
| (b) | recognition by other customs authorities of the Level 2 accredited client status issued to the holder— |
| (i) | to the extent provided for in mutual recognition arrangements between SARS and such customs authorities, published on the SARS website; and |
| (ii) | provided that consent has been given by the holder on the electronic application for the sharing of such information as may be necessary to assure effective and continued mutual recognition. |
[Rule 64E(64E.15)(b)(ii) substituted by section 8(b) of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]
