The Customs Union Commission consists of Senior Officials at the level of Permanent Secretary, Director-General, Principal Secretary, Executive Directors or equivalent rank, from Ministries responsible for Finance, and for Trade, Commerce and/or Industry in each Member State. The Commission reports to the Council and is responsible for the implementation of the SACU Agreement and ensures the implementation of the decisions of the Council.

The Commission is also responsible for overseeing the management of the Common Revenue Pool in accordance with the policy guidelines decided by the Council. It also supervises the work of the Secretariat.

Finance, Risk and Audit Committee (FRAC)

The Finance, Risk and Audit Committee is a Sub-Committee of the Customs Union Commission. It consists of the Senior Officials at the level of Permanent Secretary, Director General, Principal Secretary, Executive Directors or equivalent rank or his/her representative from the Ministries responsible for Finance in each Member State, as head of delegation, plus a maximum of two (2) officials from each Member State. The FRAC reports to the Customs Union Commission, and it is responsible for the coordination and management of the governance issues of the Secretariat.

Institutional Interim Arrangement to support the SACU refocused Work Programme

1. Ministers of Finance; 
2. Ministers of Trade and Industry;  
3. Senior Finance Officials; 
4. Senior Trade Officials; 
5. Commissioners-General of SACU Revenue Administrations; 
6. Technical Committee of Senior Officials on Industrialisation, Investment and Export Promotion; 
7. Technical Committee of Senior Officials on Trade Facilitation and Logistics; and 
8. Heads of Customs.