The purpose of the agreements regarding mutual administrative assistance between two or more customs administrations is to –
- enable the administrations to exchange information
- provide each other with technical assistance
- undertake surveillance and investigations together, with, and on behalf of, each other
- co-operate with each other in order to enhance the efficiency of their operations
Multilateral Customs MAA Conventions/Agreements
| Status Overview | Last updated on |
|---|---|
| Status summary of all Customs Multilateral Mutual Assistance Conventions/Agreements | 29 March 2017 |
| Jurisdiction | Date of Entry into Force |
|---|---|
| Multilateral Southern African Customs Union Agreement on Mutual Administrative Assistance | 8 March 2017 |
| Shortcuts to SACU website for the Multilateral Convention on the Mutual Administrative Assistance on Customs matters | Links |
|---|---|
| Status of Agreements concluded by the Southern African Customs Union States | http://sacu.int/docs/agreements/2017/SACU%20Status%20Register%20March%202017.pdf |
Bilateral Customs MAA Agreements
| Status Overview | Last updated on |
|---|---|
| 10 October 2024 New! |
The Customs MAAs have been arranged in alphabetical order per jurisdiction for ease of reference.
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| Jurisdiction | Date of Entry into Force |
|---|---|
| Algeria | 5 March 2003 |
| Argentina  | 1 December 2013 |
| Brazil | 1 December 2012 |
| Canada | 9 November 2010 |
| China (People’s Republic of) | 1 February 2007 |
| Czech Republic | 15 April 2006 |
| Democratic Republic of Congo | 1 May 2008 |
| France | 1 July 2000 |
| India | 1 October 2008 |
| Iran | 1 August 2012 |
| Japan | 2 July 2012 |
| Mozambique | 12 January 2006 |
| Netherlands | 1 April 2003 |
| Nigeria | 1 May 2024 New! |
| Norway | 1 November 2006 |
| Sudan | 1 December 2015 |
| Turkey | 1 November 2009 |
| Uganda | 1 September 2023 |
| United Kingdom | 1 June 2000 |
| United States of America (USA) | 1 August 2001 |
| Uruguay                                           | 1 September 2018 |
| Zambia | 27 December 2017Â |
| Zambia (Protocol) | 27 October 2022 |
| Zimbabwe | 1 October 2015 |
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Authorised Economic Operator Mutual Recognition Arrangements (AEO MRAs)
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 possible
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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 |
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