While MAAs on Customs are binding international treaties at a country level, AEO MRAs are Customs-to-Customs interagency agreements signed by SARS to:
- provide a basis for the signatory administrations to mutually recognise each other’s AEO Programmes and the status of each other’s AEOs
- ensure continued compatibility of the respective AEO Programmes
- provide agreed facilitative treatment for each other’s AEOs on a reciprocal basis
- share AEO-related information needed to make this possibleÂ
SARS has signed AEO MRAs with the following counterparts:
| Counterpart Customs Administration | Type | Effective Date |
|---|---|---|
| General Administration of Customs of the People’s Republic of China | Bilateral | 6 June 2021 |
| Uganda Revenue Authority | Bilateral | 27 February 2023 |
| Botswana Unified Revenue Service, Eswatini Revenue Service, Revenue Services Lesotho, and the Namibia Revenue Agency | Regional (SACU) | 31 May 2023 |
| Zambia Revenue Authority | Bilateral | 16 May 2025 |
| Customs and Excise Department of the Government of the Hong Kong Special Administrative Region of the People’s Republic of China | Bilateral | 3 December 2024 |
| Central Board of Indirect Taxes and Customs of the Republic of India | Bilateral | 26 June 2025 |
| His Majesty’s Revenue and Customs of the United Kingdom of Great Britain and Northern Ireland | Bilateral | 27 June 2025 |
| US Customs and Border Protection of the Department of Homeland Security of the United States of America | Bilateral | 27 June 2025 |
| The Special Secretariat of the Federal Revenue of Brazil | Bilateral | 19 September 2025 |
