Tax and SARS knowledge base
How do I manage a Customs eAccount on SARS eFiling?
What can a Customs client do in eAccounts, and what remains outside the account-management function?
Last reviewed:
Direct answer
The eAccount service supports Customs account management, including account access, balances, payment functions, allocation and supported refund requests for deferment and non-deferment accounts. SARS states that eAccounts does not process declarations.
Treat the declaration, its accounting entry and its payment as linked but separate records. A change in the eAccount does not rewrite the underlying Customs declaration.
What this means in practice
Reconcile eAccount activity to the trader's declaration and cash ledgers at a frequency appropriate to transaction volume. Investigate unallocated items before they age.
Limit refund-request rights and require independent approval of banking and amount details.
Step-by-step
- Confirm the Customs client and accounts linked to the eFiling portfolio.
- Authenticate the authorised user as required.
- Review balances, statements and outstanding items.
- Match declarations and payments to internal ledgers.
- Use the supported payment or allocation function for the exact item.
- Prepare and approve any refund request with evidence.
- Save confirmations and monitor outcomes.
- Reconcile the account after each processed action.
Documents and records to keep
- User authority and authentication evidence.
- Customs declaration ledger.
- eAccount statement and reconciliation.
- Payment or allocation references.
- Refund request, approval and outcome.
Important limits and exceptions
eAccounts manages the account but does not replace declaration-processing systems.
Do not request a refund until the underlying credit, payment and declaration position has been reconciled.
When to get tailored advice
Get customs accounting help for old unallocated payments, disputed declarations, deferment differences or large refund requests.