Everything an importer or exporter must have on file with SARS and ITAC

An importer or exporter that can produce a current SARS RLA client registration, an active deferment facility with up-to-date bond cover, ITAC importer or exporter registration plus the specific permits for controlled goods, and — where relevant — AEO accreditation records, is positioned to clear goods without delay.

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

In short

RLA registration, ITAC registration and any goods-specific ITAC permit are three separate approvals — holding one does not cover the others.
A deferment facility needs an approved bond on file that matches the account's duty and VAT limit.
AEO status is voluntary but requires demonstrable compliance history, systems and financial resources before SARS will grant it.

SARS Customs and Excise registration file

Current RLA client type registration (importer, exporter, clearing agent, or the applicable facility type) captured on eFiling or via DA 185 at a branch office.
Confirmation that tax and customs profiles have been merged under Legal Entity Registration.
Latest Annual Financial Statements, not older than 18 months, with comparative figures and required signatures, where a warehouse or rebate facility application calls for them.
Site plan and lease or proforma agreement on file for any warehouse, rebate or depot facility.
Proof of any bond or surety lodged in support of a facility.

SARS has flagged that customs codes may be suspended where a trader has not updated its RLA profile. Check your RLA status even if you have not changed anything recently — the requirement is to keep the profile current, not just to have registered once.

Deferment facility file

Approved DA 650 and DA 652 deferment application, with the granted duty and VAT limit.
Bond or surety matching the current deferment limit — any change in limit requires a new bond.
Monthly Customs Statement of Account (CSA) reconciled against internal records.
Record of the 13th (financial year-end) payment made by the SARS-specified cut-off time each year.
Confirmation of no overdue Customs debt, since SARS will not allow a client with overdue debt to use the facility.

ITAC and cross-border goods file

ITAC importer or exporter registration (Form IE230) before applying for any goods-specific permit.
Current import or export permit for every controlled tariff line or category of used/second-hand goods being moved.
Correct goods-specific form on file — for example IE461 for commercial imports, IE462 for used passenger vehicles, IE463 for personal-use imports, or IE361–IE363 on the export side.
Any sworn affidavit or supporting document ITAC requires for the specific goods, such as the retreaders tyre casing affidavit.

Optional but valuable: AEO accreditation

Self-assessment against SARS's AEO criteria: compliance record, systems and processes, sufficient knowledge, financial resources, tax compliance and (for Level 2) supply chain security standards.
Compliance Improvement Plan on file if any criterion was not initially met.
Sufficient Knowledge Competency Assessment booking and result, where required.
AEO application submitted electronically via the RLA Registration menu on eFiling, per SARS's automated process in place since December 2023.

Frequently asked

Is ITAC registration the same as SARS Customs registration?

No. ITAC registration as an importer or exporter under the International Trade Administration Act 71 of 2002 is separate from SARS Customs and Excise client registration on RLA — most cross-border traders need both.

Does an AEO application replace ordinary RLA registration?

No. AEO is an additional accreditation layered on top of an existing Customs registration or licence — it is not itself a client type that replaces 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.