SARS Customs is responsible for facilitating legitimate trade whilst ensuring compliance with the relevant laws. In order to achieve this goal SARS introduced the accredited client programme.
 
This programme seeks to accomplish a partnership approach between SARS and those clients who inter alia maintain high quality internal operational processes and computer systems, have an appropriate record of compliance, have sufficient financial resources and who employs a person with sufficient knowledge to be held responsible for Customs matters. In return, SARS Customs will offer certain benefits to the client.
 
Level 2 accreditation was introduced during 2012 as the Preferred Trader Programme which was open to all traders (small, medium and large).  On attaining accreditation status, accredited traders received benefits offered by the programme.  This was the first phase of the journey towards the internationally accepted Authorised Economic Operator (AEO) programme
 
In the year 2020 the name of the programme was changed to the Authorised Economic Operator Compliance Programme (AEO-C).