Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 46A of the ActPart 3 : Non-reciprocal tariff treatment under the Generalised System of Preferences (GSP) granted to developing and least developed countries by the Russian Federation, the Republic of Belarus and the Republic of KazakhstanRules relating to enactments of the Russian Federation prescribing requirements concerning origin and proof of origin in respect of goods exported from developing countriesCertificate of Origin Form A retrospectively (RCO Requirements) |
46A3.17
(a)
| (i) | The exporter may only apply for the issue of a Certificate of Origin Form A after exportation at the office of the Controller where the goods were originally entered for export. |
| (ii) | Form A may only be issued after exportation of the products to which it relates, if— |
| (aa) | it was not issued at the time of exportation because of errors or accidental omissions or special circumstances; or |
| (bb) | it is demonstrated that a Form A was issued but not accepted on importation of the goods in the country of destination for technical reasons. |
| (b) | The application shall be in writing, stating fully the reasons for the request and shall be supported by— |
| (i) | a completed Form A and its application form of which— |
| (aa) | Box 4 shall be endorsed "issued retrospectively"; and |
| (bb) | if a Form A has not been issued previously for the goods concerned, the declaration by the exporter on form DA 46A.03 shall include a statement to this effect; |
| (ii) | copies of the bill of entry export, invoices, bill of lading or air waybill or other transport document for the consignment and proof of the identity of the goods ordered and received in the country of destination; |
| (iii) | proof that the goods comply with the provisions of origin of the relevant enactment; |
| (iv) | full reasons of the circumstances in which a retrospectively issued Form A is required. |
| (c) | Before such application is considered, an officer will first conduct an examination for verification that the particulars contained in the exporter's application conform to those contained in the corresponding export documents. |
| (d) | The application for the issue of a Certificate of Origin Form A retrospectively shall be considered by the Controller. |