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 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 Kazakhstan

Rules relating to enactments of the Russian Federation prescribing requirements concerning origin and proof of origin in respect of goods exported from developing countries

Direct purchase and direct delivery (RO Rule 4)
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46A3.14

(a)

(i)In terms of RO Rule 4:

"The tariff preferences with regard to the goods originating from developing countries which are subject to the tariff preferential treatment shall be granted only under the condition of direct purchase of such goods in those countries and direct delivery thereof to the country granting tariff preferences.

 

The goods shall be considered as directly purchased if the importer has acquired them from a person registered according to the established procedure as the subject of business activity in a developing country which is subject to the tariff preferential treatment.

 

The direct delivery shall be the delivery of goods transported from a developing country which is subject to the tariff preferential treatment to the country granting tariff preferences without the transit through the territory of any other state.

 

The rule of direct delivery shall be met by the goods transported through the territory of one or several countries due to geographic, transport, technical or economic reasons, provided that the goods in the countries of transit, including during their temporary storage in the territory of those countries shall be under customs control."

(ii)When goods are exported from the Republic to the Russian Federation, the exporter in the Republic must produce the evidence that will be required on importation into the Russian Federation to the Controller together with the application for the issuing of Form A, the completed Form A and other prescribed export documents.

(b)

(i)The provisions of this rule in respect of imported goods only relate to goods originating in the Russian Federation that are imported into the Republic for finishing or processing in the Republic as contemplated in the penultimate paragraph of RO Rule 3 and in rule 46A3.06(f):
(ii)The evidence required in respect of goods which have not been transported directly between the Russian Federation and the Republic shall be produced to the Controller at the time of entry with the other documents contemplated in section 39.
(iii)If the Controller is not satisfied with the evidence and provided no false statement or a statement suspected on reasonable grounds to be false is produced, the Controller may release the goods on furnishing of a provisional payment or other security pending production of the documents necessary to prove the originating status of the goods and compliance with the requirements stated in RO Rule 4.
(iv)As evidence may be produced—
(aa)a single transport document, which may include a through bill of lading or air waybill indicating a contract for the carriage of goods from the country concerned to the Republic;
(bb)other substantiating documents which must provide the facts specified therein and may include a declaration by the exporter supported by a statement from the customs authorities of the country concerned that according to their investigations the facts contained in the declaration are correct or to the extent that although all the facts have not been verifiable they have no reason to doubt their correctness.