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) > Keeping of books, accounts and other documents

46A1.13

(a)

Every exporter or producer as contemplated in section 46A(3)(b) shall maintain and keep for a period of five years from the date goods were exported complete books, accounts or other documents relating to the origin of goods for which preferential tariff treatment was claimed including any such books, accounts or other documents in connection with—

(i)

(aa)	the purchase of, cost of, value of , and payment for the goods that are exported;

(bb)	the purchase of, cost of, value of, and payment for, all materials, including indirect materials, used in the production of the goods exported;

(ii)	the production of the goods in the form in which they are exported, including proof of the originating status of the materials used and goods produced, the use of materials and other documentation and information contemplated in rule 46A.1.11(b);

(iii)

any goods imported from any beneficiary country or the US, including proof of origin in respect of any goods exported in the same state as imported or any goods used in the production of goods exported;

(iv)	the exportation of the goods to the US.

(b)

(i)

Any books, accounts and other documents kept for providing evidence of the origination status of goods shall utilise information prepared in a manner consistent with generally accepted accounting principles appropriate for proving the originating status of the goods and for fulfilling the other requirements of the AGOA and related enactments;

(ii)	such books, accounts and other documents shall include—

(aa)	direct evidence of working or processing of materials carried out by the exporter or manufacturer to obtain the goods concerned;

(bb)	documents proving the identity of materials used in production and which contain enough particulars to determine the tariff subheading thereof;

(cc)	documents proving the value of materials used and added value; and

(dd)	costing records showing the calculation of the ex-factory price.

(iii)

All production and other documents shall contain reference numbers or other particulars for identifying the goods in the producer's or exporter's records.

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)

Keeping of books, accounts and other documents