CRITERIA | AEO-C | AEO-S |
Appropriate record of compliance The applicant have a record of compliance with this Act for 3 years preceding the date of application, as evidenced by an absence of – (i) a contravention of sections 80 to 84 and 86 of this Act that resulted in the imposition of any administrative penalty, excluding administrative penalties for— (i) unintentional errors or omissions on documents submitted to the customs authority; or (ii) any other non-compliance which is a minor or mere technical breach committed without the intention to mislead; or (ii) any suspension or cancellation of a registration or a licence, or a deferment benefit granted to the applicant in terms of this Act. | X | X |
Applicants Computer, accounting & logistical system The applicant have and maintain – (i) a computer system conforming to any conditions specified in the user agreement referred to in section 101A; (ii) an effective internal accounting, record keeping and operational system which is consistent with generally accepted accounting
principles, and which must— (aa) reflect a full audit trail of all the applicant’s customs transactions and activities; and (bb) have verifiable procedures for backup, recovery, fallback, archiving and retrieval of business records; and (iii) internal controls for detecting illegal or irregular transactions and activities; | X | X |
Sufficient knowledge The applicant have sufficient knowledge of customs and excise laws and procedures to implement and maintain an effective accredited client status compliance system, as evidenced by an Accreditation Competency Assessment Certificate issued in terms of rule 64E.06. | X | X |
Evidence of Sufficient financial resources The applicant have sufficient financial resources, as evidenced by – (i) audited financial statements of the business for the past three financial years or such lesser period as the Commissioner may allow in a specific case; or (ii) where no such statements are available, other evidence of the financial viability of the business which may include proof of available financial resources as the Commissioner may allow. | X | X |
The applicant have no – (i) outstanding – (aa) taxes, interest, penalties or other amounts due and payable to SARS for which he or she is liable in terms of this Act or
any other tax law; or (bb) tax returns or other documents that must be submitted for tax purposes to SARS in terms of this Act or any other tax law; or (ii) conviction for any offence in terms of this Act or any other tax law. | X | X |
Building Premises Security The applicant must make sure that all security sensitive areas are protected; – against unauthorised access from third parties; – against applicant’s own personnel who have no competence or appropriate security clearance to access those areas. No unauthorized vehicles and goods. | | X |
Personnel Security
security measures must be in place in respect of personnel and other persons gaining access to the applicant’s premises providing for – (i) the unique identification of an individual as a member of the applicant’s personnel to mitigate the risk of unauthorised persons gaining
access to secure areas; (ii) security screening in respect of prospective employees applying for posts which entail working in security sensitive areas; (iii) periodic security screening of current employees working in security sensitive areas; and (iv) the identification, recording and dealing with unauthorised or unidentified persons, such as photo identification and sign-in registers for
visitors at all entry points to the premises;The applicant should have measures in place to prevent infiltration of unauthorised staff that
could compose a security risk | | X |
Business Partner Security
The applicant should clearly identify the business partner/s and ensure, through implementation of appropriate contractual arrangements or other appropriate measures in accordance with the applicant’s business model, that those business partners ensure the security of their part of the international supply chain. | | X |
Cargo and Conveyance Security
The applicant is to ensure that the security and the integrity of the goods or cargo remain intact and there is no evidence that the goods have been tampered with. | | X |
Crisis management and incident recovery
The applicant should have a contingency plan for system disruptions in place with satisfactory procedures for the archiving of the company’s records and information and for protection against the loss of information. An important aspect of this condition is related to possible destruction or loss of relevant information. | | X |
Consultation, Co-operations and Communication
The applicant must on a continuous basis ensure that there are dedicated liaison personnel that will play a strategic role in ensuring that he/she has an understanding of the business, access to required information and relevant personnel within the business. | | X |
Security education, training and threat awareness
The applicant must have a set of measures in place for business continuity, investigation of incidents and education of personnel with regards to risks in the international supply chain. These plans should be regularly updated (reviewed) | | X |
Information Technology security
The applicant must ensure that satisfactory procedures are in place for the archiving of its records and information and for protection against the loss of information. The applicant must also ensure that appropriate security measures in place to protect the applicant’s computer system from unauthorised intrusion and to secure the applicant’s documentation. | | X |
Corporate Governance
The applicant must apply the principles contained in latest King report to substantiate that good governance is being practiced. The applicant must base its corporate governance affairs for AEO validation on the principles of the King report. | | X |
