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Appropriate record of compliance
(a) the applicant, the person having the management of the applicant and the employee of the applicant responsible for customs matters shall–
(i) not have been convicted of an offence involving fraud or dishonesty;
(ii) not have been convicted of any offence in terms of the Act;
(iii) not have incurred an administrative penalty over a period of three years immediately preceding the application in respect of any offence in terms of sections 80 to 84 and 86 of the Act;
(iv) not have been convicted of any offence in terms of–
(A) Section 59 of the Value-Added Tax Act, 1991 (Act No. 89 of 1991); or
(B) Section 104 of the Income Tax Act, 1962 (Act No. 58 of 1962).
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Applicants Computer, accounting & logistical system
Computer, Accounting and logistical system, the applicant must–
- communicate electronically and register as a user in accordance with the provisions of section 101A;
maintain a full audit trail of all customs activities;
- have a record of verifiable procedures for backup, recovery, fallback, archiving and retrieval of business records;
- Have an effective accounting, record keeping and operational system consistent with generally accepted accounting principles.
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Sufficient knowledge
The person employed by the applicant who will be responsible for customs matters
(a) must before being employed in that capacity first pass a test administered by the Commissioner to prove that he has sufficient knowledge of customs and excise laws and procedures to implement and maintain an efficient and effective accredited client compliance system in accordance with such laws and procedures as contemplated in the rules for section 59A or 60. |
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Evidence of Sufficient financial resources
The applicant shall produce evidence of sufficient financial resources in which respect every applicant shall–
(i) provide the audited financial statements of the business for the past three financial years or such lesser period as the Commissioner may allow;
(ii) Where no such statements are available, provide sufficient evidence to prove the viability of the business which may include proof of available financial resources of whatever nature. |
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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. |
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Personnel Security
The applicant should have measures in place to prevent infiltration of unauthorised staff that could compose a security risk |
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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. |
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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. |
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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. |
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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. |
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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) |
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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. |
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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. |
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