What's changed in SARS customs and ITAC import/export compliance

SARS has spent the past year pressing traders to finish migrating onto its Registration, Licensing and Accreditation (RLA) system, warning that unmigrated customs codes risk suspension, while also automating registration for African Continental Free Trade Area (AfCFTA) client types that previously required manual submission. On the ITAC side, import permit applications for commercial purposes and donations now use Excel-based forms with extra data fields.

Reviewed by TefCo Compliance Research — last verified 15 September 2026.

In short

RLA migration is now an enforcement priority

SARS has been migrating Customs and Excise traders onto the RLA system since 2022, and its 10 June 2025 notice to all Customs traders set out three steps — update the RLA profile, merge tax and customs profiles under Legal Entity Registration, and complete onboarding on eFiling — with an explicit warning that customs codes risk suspension for traders who have not done so. SARS's FAQ material confirms this is not automatic: the trader must actively submit the application.

A trader whose customs code is suspended cannot process import or export declarations, so this is worth checking even for businesses that registered years ago and have not touched their profile since.

If your business has not actively logged into the RLA system on eFiling to confirm its profile since 2022, treat that as overdue, not optional — SARS has flagged suspension as the consequence.

AfCFTA client types move onto self-service

SARS published the legal instruments enabling AfCFTA trade on 26 January 2024, with trade beginning 31 January 2024 for approved tariff offers to and from a defined set of AfCFTA countries. From 1 November 2025, traders can submit applications for the Exporter, Approved Exporter and Producer client types under AfCFTA directly through the RLA system on eFiling, replacing what had previously required manual submission.

AEO applications are now electronic

Since 8 December 2023, all Authorised Economic Operator applications must go through SARS's automated process on eFiling under the RLA Registration menu, following updated policies including SC-CF-07 (Accreditation) and SC-CF-19 (Registration, Licensing and Accreditation). The AEO programme itself remains voluntary, covering both an AEO Compliance (Level 1) track and an AEO Safety and Security (Level 2) track, with benefits such as reduced security amounts, reduced inspections and priority processing.

ITAC's Excel-based commercial import permit form

ITAC introduced Excel-based application forms with additional data requirements for the IE461 commercial and donations import permit, effective 1 September 2023. Traders still using an older PDF version of this form should confirm they are on the current Excel-based version before submitting, since ITAC's FAQ page for this specific form flags the change directly.

Frequently asked

Does the AfCFTA self-service change apply to importers, or only exporters and producers?

SARS's November 2025 update covers the Exporter, Approved Exporter and Producer client types under AfCFTA specifically. Confirm with SARS whether equivalent importer-side automation has since been extended.

Is AEO accreditation compulsory for regular importers?

No, SARS describes AEO as a voluntary programme. It brings benefits like reduced inspections and priority processing but is not a precondition for ordinary importer or exporter registration.

Sources

TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.

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