IT IS critically important that those applying for accreditation do not view this as a “paper-exercise”, says Deloitte & Touche senior manager taxation Andre Erasmus. “Each applicant must assess his history of customs compliance with SARS and voluntarily declare any possible non-compliant or outstanding issues. Apart from enjoying the benefits of accreditation, this process can assist an organisation’s senior management to enjoy peace of mind and satisfy them that any SARS inspection would not result in surprises and unbudgeted expenditure. “The application for accreditation must follow a detailed and thorough review of the organisation’s customs-related business processes as well as identify and rectify issues of concern. And those conducting the review must possess significant knowledge of customs law, policies and procedures to conduct the review.” Erasmus also draws attention to a misperception that importers and exporters need not be accredited if their clearing agent has achieved accreditation. “While there is a significant advantage in making use of an accredited clearing agent, importers and exporters must obtain their own accreditation in order to maximise the benefits.” Many importers, exporters, and warehouse operators have not bought into the accreditation concept as yet, and they should prepare for increased intervention from SARS and possible delays and shipment scrutiny when clearing goods through ports, according to Erasmus. “At this point, all accredited importers and exporters will be enjoying trade facilitation in accordance with global standards.” Clearly it’s in every company’s best interests to gear up for the process. Once the assessment of a company’s compliance levels has been completed and any non-compliance issues dealt with, it will be ready to make an application for accreditation. Full details are available on the SARS website: www.sars.gov.za
