| 46.01 | In the calculation, for the purposes of section 46, of the cost of materials produced and labour performed in respect of the manufacture of any goods in any territory, only the following items may be included— |
| (a) | the cost to the manufacturer of materials wholly produced or manufactured in the territory in question and used directly in the manufacture of such goods; and |
| (b) | the cost of labour directly employed in the manufacture of such goods. |
| 46.02 | In the calculation, for the purposes of section 46, of the production cost of any goods in any territory, only the following items expended in the manufacture of such goods may be included— |
| (a) | the cost to the manufacturer of all materials; |
| (b) | manufacturing wages and salaries; |
| (c) | direct manufacturing expenses; |
| (d) | overhead factory expenses; and |
| (e) | cost of inside containers. |
| 46.03 | The following charges, which are charges incurred subsequent to the completion of the manufactured goods, may not be included in the production cost— |
| (a) | outside packages (including zinc linings, tarred paper, etc., in which the goods are ordinarily exported from the territory) and expenses in connection with the packing of goods therein; |
| (b) | manufacturer's or exporter's profit, or the profit or remuneration of any trade, broker or other person dealing with the article in its finished condition; |
| (d) | carriage, insurance, etc., from the place of production or manufacture in the territory to the port of shipment or other place of final despatch; and |
| (e) | any other charges incurred subsequent to the completion of the manufacture of the goods. |
46.04
| (a) | Except in respect of goods contemplated in paragraph (d), any person declaring any goods imported or to be imported for home consumption or for warehousing in a customs and excise warehouse and subsequent clearance for home consumption, shall submit to the Controller together with the SAD form a declaration of origin (form DA 59) duly completed by the supplier of such goods, and certified as contemplated in paragraph (b), where— |
| (i) | the goods are subject to— |
| (aa) | any anti-dumping, countervailing or safeguard duty prescribed in Schedule No. 2; or |
| (bb) | a restriction prescribed in terms of any other law when imported from a specified country or specified countries; and |
are imported from a country or countries other than the country or countries or a supplier in respect of which such duty or restriction is prescribed;
| (ii) | any other rule specifies imports in respect of which form DA 59 is required. |
| (b) | A form DA 59 submitted by such person must be certified in the space provided thereon by the authority responsible for certification of the form in the country of export. |
| (c) | Where the requirements of paragraphs (a) or (b) have not been complied with in respect of— |
| (i) | goods subject to any anti-dumping, countervailing or safeguard duty prescribed in Schedule No. 2, release of the goods will only be considered against suitable security to cover such duty; |
| (ii) | goods subject to a restriction prescribed in terms of any other law, the goods will be detained in terms of section 113(8). |
| (d) | A form DA 59 is not required in respect of goods contemplated in the rules where a certificate of origin prescribed in the rules for section 49 is produced for such goods, except if the origin criterion is of a lesser requirement as that prescribed in section 46(1) of the Act. |
[Rule 46.05 deleted by Notice R.539 published in GG 37806 on 11 July 2014]
| 46.06 | Excisable goods and goods specified in Schedules Nos. 3, 4, 5 or 6 to the Act and produced or manufactured in the Republic shall be excluded from the provisions of section 46(1) of the Act. |
