| 101.01 | Any person carrying on any business in the Republic shall, unless otherwise authorised by the Controller, keep within the Republic on the premises where such business is conducted and in one of the official languages reasonable and proper books, accounts and documents relating to his transactions comprising at least the following— |
| (a) | in the case of imported goods: copies of the relative import bills of entry, bills of lading or other transport documents, suppliers invoices, packing lists, bank stamped invoices, payment advices and other documents required in terms of section 39 of the Act; |
| (b) | in the case of excisable and fuel levy goods not being distillate fuel referred to in subparagraph (c): books, accounts and documents as the Controller may require; |
| (c) | in the case of distillate fuel of item 670.04; the documents specified in the items; and |
| (d) | in the case of exported goods; copies of the relative export bills of entry, invoices, bills of lading and other transport documents. |
Such person shall in all instances keep available such books, accounts and documents for a period of at least five years from date of importation, exportation, manufacturing, purchase, sale or use of any goods for inspection by an officer: Provided that in the case of goods stored in a customs and excise warehouse the period shall be extended until all the relevant goods have been duly cleared in terms of section 20(4) of the Act and have in accordance with such entry been delivered or exported and in the case of goods stored in a rebate store, as prescribed in rule 75.17.
101.02
| (a) | Notwithstanding the provisions of rule 101.01, any exporter or supplier of goods to such exporter or any manufacturer or importer of any goods in respect of which provisions of origin are applicable in terms of the provisions of origin of section 46 or of any agreement contemplated in section 46, 49 or 51 or any person who is in any way concerned with the furnishing of any certificate, declaration or other document relating to origin for the purposes of compliance with such provisions shall, subject to the provisions of section 44(11)(c), and except if any rule provides for a longer period, keep available for at least five calendar years— |
| (i) | if such person is the exporter, all export documents and all documents proving the originating status of the goods concerned specified in any protocol or any rule or any such agreement, including a copy of any proof of origin issued by an officer or a copy of any invoice endorsed with any invoice declaration, as the case may be; |
| (ii) | if such person is the supplier or manufacturer of goods exported, copies of all documents proving the originating status of the goods concerned including any supplier's declaration, import documents, any origin certificate or invoice declaration, accounts and other documents proving the value-added or the ex-works price and any other documents that may be specified in any protocol or rule for proving the originating status of such goods; |
| (iii) | subject to subparagraph (iv), if such person is the importer, all import documents, a copy of any proof of origin certificate or any invoice declaration, as the case may be. |
(iv)
| (aa) | if such person is the importer of goods that were cleared electronically as contemplated in rule 49.04(a), all import documents, the original of any proof of origin certificate or invoice declaration, as the case may be; |
| (bb) | if such person is a licensed clearing agent that cleared goods as contemplated in rule 49.04(a), copies of the documents referred to in item (aa). |
| (b) | Every Controller shall keep together with any copy of the bill of entry in respect of such— |
| (i) | exports, a copy of the export invoice and the application for any certificate of origin issued or a copy of any invoice declaration, as the case may be, and the documents produced proving the originating status of the goods concerned; |
| (ii) | imports that are not cleared as contemplated in rule 49.04, the proof of origin certificate and a copy of the invoice or the invoice declaration, as the case may be. |
| (c) | Any exporter, manufacturer, supplier, importer or any person referred to in section 4(12A) shall furnish any document relating to such proof of origin or the exportation or importation or working or processing of goods on demand to any officer authorised by the Manager: Origin Administration. |
[Rule 101.02(c) substituted by section 12 of Notice No. R.1768, GG45931, dated 18 February 2022]
| (d) | Any period of five calendar years shall run— |
| (i) | from the date any imported goods are entered for home consumption; |
| (v) | from the date any exported goods are entered for export; |
| (vi) | in the case of any goods placed under any other customs procedure, from the date in which the customs procedure is completed. |
101.03
| (a) | The provisions of rule 101.02 shall apply mutatis mutandis to the origin provisions specified in Annex 1 "Concerning the Rules of Origin for Products to be traded between the Member States of the Southern African Development Community", and its appendixes, of the Protocol on Trade concluded under Article 22 of the Treaty of the Southern African Development Community. |
(b)
| (i) | If goods are imported and payment of any preferential rate of duty in the SADC column of Part 1 of Schedule No. 1 is claimed, but the SADC Certificate of Origin is not produced, the Postmaster shall detain the goods concerned and deliver them together with any documents produced to the Officer: Origin Administration at the office of the nearest Controller; |
| (ii) | such goods shall be stored in the State warehouse and for the purposes of clearance be entered for customs duty purposes at the office of the said Controller; |
| (c) | if proof of origin documents are completed in respect of goods exported by post, the documents concerned must be delivered to the nearest Controller and the provisions of the rules numbered 496 shall mutatis mutandis apply to such goods. |
| (d) | the Postmaster shall retain and forward to the Officer: Origin Administration at the nearest Controller's office, any SADC Certificate of Origin in respect of imported goods; |
| (e) | these procedures shall apply mutatis mutandis to goods imported under the provisions of item 460.11 of Schedule No. 4. |
