The Master Customs & Trade Practitioner is responsible for consulting and / or dispute management relating to some or all of the following:

• Customs classification under the Harmonised System,
• Customs valuation under the World Customs Organisation valuation code,
• Rules of origin and preferences under trade agreements,
• Customs control procedures and documentation, and
• International trade (e.g. exchange control, indirect tax and foreign law relating to imports and exports).

Note: As per the recognition of criteria for RCBs and Tax Practitioners, the SARS readiness programme will be compulsory for individuals who want to register as tax practitioners from 1 July 2022. Click here​ to read more.

2. AWARDING CRITERIA

The applicant for membership as a Master Customs & Trade Practitioner will have to satisfy both academic and workplace experience requirements. Workplace experience accumulated in the customs field is based on the number of years of tax practice undertaken as endorsed by third parties. Academic experience is based on officially recognised National Qualifications Framework (NQF) levels achieved.

Experiential Learning or Experience Component

Master Customs & Trade Practitioners must be able to perform the following functions:

• Provide technical assistance in interpretation of laws/regulations, product description, harmonized tariff codes, country of origin and for the resolution of all import/export compliance issues;
• Review or audit compliance systems relating to customs, including valuation, tariff codes and country of origin;
• Develop and implement risk assessments / gap analysis on customs / trade issues;
• Support supply chains and provide alternatives to cross-border supply chain sourcing decisions; and
• Develop procedures, training, and assessment programmes to identify defects, develop solutions and coordinate supply chain implementation.

In order to become a Master Customs & Trade Practitioner, the applicant must have work experience in customs or trade law for 10 years (out of the last 12 years) prior to application for membership, and:

Under Route 1: The applicant must have a set level of experience at a management level when his or her application is made. More specifically, the applicant must: (i) be a partner or director of an advisory firm that includes the provision of advice on customs or international trade, or (ii) lead the team of a company or within a government body (e.g. SARS) containing at least 5 or more full-time staff engaged in customs / trade processes.

Under Route 2: The applicant must have an NQF Level 9 or 10 in International Trade Law or Customs.

Under Route 3: The applicant must be recognised as an expert by his or her peers. More specifically, the applicant must provide three references from Customs experts (with 10 years of experience or more) in support of their Master Customs & Trade Practitioner membership.

Proof of the above work requirements are achieved by providing a resume of work experience (verified by an employer or other senior customs expert).

Academic Component

In terms of the academic component, the applicant must have successfully completed an NQF Level 7 or 8 qualification that preferably includes customs, trade, economics, logistics or tax modules. An NQF Level 7 or 8 qualification of this nature includes various forms of accounting degrees, law degrees, economics degrees, degrees in logistics or postgraduate degrees in tax or trade.

Applicants are alternatively eligible for this membership if they hold a diploma or degree at an    NQF level 6 if that diploma or degree is dedicated to international trade or customs. Because many seasoned experts lack a formal university degree, recognition of prior learning for very seasoned customs applicants may be allowed for the "master" designation based on the level of strategic senior practical experience.

3. RETAINING CRITERIA

In order to ensure their currency of professional knowledge and to retain the Master Customs & Trade Practitioner Designation, members must comply with the following 3 requirements:

          Code of Conduct

Members must adhere to the Professional Body Codes of Conduct and Ethics. 

          Continuing Professional Development (CPD)

Members must demonstrate a commitment to maintaining their skills by regularly involving themselves in continuous professional development. This requirement must be satisfied annually upon the close of each calendar year in which the person is a member of SAIT.

Undertaking regular continuing professional development (CPD) ensures that the member:

• Maintains knowledge and skills to provide services of the highest quality;
• Remains current in terms of tax interpretation, legislation and policy direction; and
• Can properly advise clients of their rights and obligations in terms of the tax system. 

Members are required to fulfil mandatory 18 hours of annual CPD in order to maintain their SARS practitioner registration and their SAIT membership. This annual CPD requirement consists of:

These 18 hours must consist of:

10 hours of tax;

2 hours of ethics;

6 hours of learning related to the service provided by the member (such as accounting or law).

These CPD hour requirements include professional ethics.