Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 46A of the Act

Part 1 : Preferential tariff treatment of textile and apparel articles imported directly into the territory of the United States of America from the Republic as contemplated in the African Growth and Opportunity Act (the AGOA)

Incorrect certificates of origin and issue of corrected certificate
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46A1.07

(a)

(i)19 CFR 10.216(c) provides in respect of "correction and non-acceptance of a certificate" on importation of the goods concerned that—
(aa)"If the port director" (in the US) "determines that a Certificate of Origin is illegible or defective or has not been completed in accordance with paragraph (b) of this section", (paragraph (a) (iii) of rule 46A1.04 and paragraph (a) of rule 46A1.06), "the importer will be given a period of not less the five working days to submit a corrected certificate."
(bb)"A certificate will not be accepted in connection with subsequent importations during a period referred to in paragraph (b)(4)(ii) of this section", (up to one year as provided in the rule for preparation of Block 16(b) on the certificate) "if the port director determined that a previously imported identical article covered by the certificate did not qualify for preferential treatment."
(b)Where a certificate of origin is not accepted as contemplated in the provisions contained in paragraph (a)(i)(aa) the exporter shall furnish to the officer designated to perform the administration of the rules of origin function at the office of the Controller where the rejected certificate was issued—

[Words preceding rule 46A1.07(b)(i) substituted by paragraph (r) of Notice No. R. 1472 dated 22 December 2017]

(i)a written statement supported by the request from the importer giving reasons why a corrected certificate of origin is required and the number and date of the original certificate of origin;
(ii)a completed certificate of origin endorsed in the space for official use: "Corrected certificate in substitution of certificate No. …………";
(iii)copies of the bill of entry export, commercial invoice, bill of lading, air waybill or other transport documents together with any other documents produced when the original certificate was issued.

(iv)

(aa)The officer designated to perform the administration of the rules of origin function at the office of the Controller shall keep a copy of the corrected certificate of origin and a copy of the written statement with the visa application and other export documentation.

[Rule 46A1.07(b)(iv)(aa) substituted by paragraph (s) of Notice No. R. 1472 dated 22 December 2017]

(bb)If the visa is also incorrect, any application for a corrected visa shall be subject to the provisions of rule 46A1.05(d)(iii)

(v)

(aa)Where a certificate of origin is not accepted in terms of a determination that a previously imported identical article covered by the certificate for multiple shipments did not qualify for preferential treatment, the exporter shall not export any further goods on the basis of such certificate, unless the manager responsible for the administration of the rules origin section in Head Office otherwise determines;

[Rule 46A1.07(b)(v)(aa) substituted by paragraph (t) of Notice No. R. 1472 dated 22 December 2017]

(bb)The manager responsible for the administration of the rules origin section in Head Office shall cause all books, accounts and other documents relating to the exportation of the goods covered by such certificate to be investigated and shall take the necessary steps for enforcement of the provisions of the Act where any goods exported are found not to have qualified for preferential tariff treatment;

[Rule 46A1.07(b)(v)(bb) substituted by paragraph (t) of Notice No. R. 1472 dated 22 December 2017]

(cc)Subject to any action that is taken in terms of the provisions of sections 46A(6)(d) or (8)(b), the manager responsible for the administration of the rules origin section in Head Office may, for such period as he may determine, refuse to issue any visa for any goods exported by such

[Rule 46A1.07(b)(v)(cc) substituted by paragraph (t) of Notice No. R. 1472 dated 22 December 2017]

(dd)The manager responsible for the administration of the rules origin section in Head Office may call for evidence from, and furnish a report on the  results of any investigation to, the US Customs Service.

[Rule 46A1.07(b)(v)(dd) substituted by paragraph (t) of Notice No. R. 1472 dated 22 December 2017]

(c)

(i)Any exporter or producer that has completed and signed a certificate of origin and that has reason to believe that the certificate contains information that is not correct, shall promptly notify the manager responsible for the administration of the rules origin section in Head Office, the importer in the US and any other person to whom the certificate was given, of any change that could affect the accuracy or validity of the certificate;

[Rule 46A1.07(c)(i) substituted by paragraph (u) of Notice No. R. 1472 dated 22 December 2017]

(ii)any exporter or producer who voluntarily provides written notification pursuant to subparagraph (i), shall not be subject to any penalty with respect to the making of any incorrect certification.

(Article 504(d) to (e) of NAFTA)