The rules under section 64E of the Customs and Excise Act that provided for accredited client status have been repealed in their entirety and replaced by a new set of Rules, whichbecame effective on the 23rd of July 2021. Section 64E deals with South African Revenue Service (SARS) client accreditation rules and is of interest to importers and exporters who wish to apply for accredited client status in South Africa. The concept of an accredited client or preferred trader is similar to the authorized economic operator concept found in many other countries. The new rules set out what the levels of accredited client status are, the application process, the validity of the person applying, the renewal of accredited client status, criteria for levels of accredited client status, the benefits of the two levels of accredited client status, as well as miscellaneous and transitional matters.