SARS has amended the Customs and Excise Act of 1964, extending the time businesses have to update their customs accreditation on the eFiling platform from six months to 18 months. The change is effective retroactively from 1 September 2025, according to Commissioner Ngobani Johnstone Makhabu.
The amendment covers any trader or business that is registered, or is seeking registration, under section 64E of the Act. That includes importers, exporters, customs clearing agents, transporters that move goods in bond, and operators of licensed customs and excise warehouses.
Accreditation is issued in two tiers. Level one is granted to clients with at least three years of high customs and tax compliance, solid financial standing and good record-keeping. Level two requires meeting international supply-chain safety and security standards. The new rule, identified as Rule 64E.20, governs how these accreditation details are transferred into SARS’s electronic Registration, Licensing and Accreditation (RLA) system via eFiling.
The RLA platform was introduced in 2020 as a digital hub for customs clients to register, licence and manage their profiles. Previously, businesses that had used paper forms such as the DA185 were required to re-register and link their VAT or tax numbers within six months. Many firms missed that deadline, leading SARS to suspend their customs codes from April 2025. Suspended codes prevent imports and exports, cause border delays and can attract penalties, as noted by Western Cape-based accounting firm ASL.
ASL advises companies to log into the RLA system, verify that VAT numbers and customs codes are correct, and complete the electronic update as soon as possible. Failure to do so risks further suspensions and supply-chain disruptions. For more guidance, businesses can consult the SARS website or seek professional advice.
For small and medium enterprises that rely on imported inputs or export finished goods, the extended deadline reduces the immediate pressure to meet the original six-month window. It also provides extra time to resolve data mismatches that can arise from legacy accounting systems. However, the requirement to complete the update remains mandatory; the extension does not waive the obligation.
Industry observers have long warned that outdated customs data can lead to entry rejections at border posts, increasing costs for businesses that must reschedule shipments. By giving a longer compliance window, SARS aims to minimise such operational bottlenecks while maintaining the integrity of the customs system.
For a broader view of how regulatory changes affect small and medium enterprises, see our Regulatory & Policy coverage.
Commissioner Ngobani Johnstone Makhabu authorised the amendment that pushes the compliance window back to 18 months, and it takes effect retroactively from 1 September 2025, meaning any trader who missed the original deadline is now covered by the new timeframe, according to the official notice. The change applies uniformly to every entity that is either already registered or seeking registration under section 64E of the Customs and Excise Act of 1964, encompassing importers, exporters, customs clearing agents, transporters of goods in bond and licensed warehouse operators. By extending the period, SARS aims to give firms a realistic horizon to align their records without compromising the statutory obligations set out in the Act.
Rule 64E.20 now governs how accreditation details move into SARS’s electronic Registration, Licensing and Accreditation (RLA) system via eFiling, a process that was streamlined after several upgrades since the platform’s launch in 2020. The RLA portal serves as the single digital hub where customs clients upload their accreditation tier, financial standing and compliance history, after which the system validates the information against the customs database. Once the electronic profile is accepted, the client’s customs code remains active, and any subsequent changes to VAT or tax numbers must be reflected through the same eFiling channel to keep the record current.
The Customs and Excise Act stipulates that all customs traders previously registered via manual paper forms, such as the DA185, are legally required to re-register, link their VAT or tax details and update their profiles on the online RLA system. Initially, SARS imposed a six-month deadline for these electronic updates, but processing bottlenecks and the risk of widespread code suspensions prompted the shift to an 18-month window. This extension does not alter the underlying legal requirement; businesses must still complete the migration from paper to digital before the new cut-off date to remain compliant.
When a customs code is suspended, the affected business cannot import or export goods, which leads to border delays, reputational damage and potential financial penalties, as observed by the Western Cape-based accounting firm ASL. The firm also highlighted that incomplete or outdated importer/exporter validations have caused increased entry rejections at border posts, adding further cost pressures on supply chains. These operational setbacks underscore why timely data validation on the RLA platform is essential for maintaining uninterrupted trade flows.
ASL advises firms to log into the RLA system, verify that VAT numbers and customs codes are correctly entered, and promptly validate all entity information to avoid avoidable disruptions, noting that extensive guidance and support resources have been made available. The firm stresses that all clients, regardless of sector or circumstance, are expected to comply, and it recommends a systematic review of registration details followed by immediate correction of any mismatches. By taking these steps, businesses can safeguard their customs codes and keep their supply chains moving smoothly.
