The registration notices issued via the new RLA portal on eFiling has a field named "expiry date" which is 10 years from the "effective date" of the registration. We have made 2 calls to the SARS call centre to confirm what the expiry date is in relation to (i.e. the registration validity or the certificate's validity) but the consultants were not able to confirm.
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
Our specialists will make a further enquiry with their specific RLA contacts in SARS and revert on this issue. For the time being, however, we confirm that there is no time validity attached to registrations in terms of the existing C&E Act, and in terms of the new Customs Act, they envisage a 3 year expiry period for a registration if it is dormant during that time. Therefore, there is no apparent reason for the 10-year reference and we agree with the member that there is “no set period for which customs registration is valid before it expires”.