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 46A3.01

 

46A3.01

(An Agreement between the Governments of the Commonwealth of Independent States);

(Appendix to the Agreement referred to in these rules as RO Rules. In terms of Article 1 of the Agreement the Contracting Parties (the Governments of the Commonwealth Member States) accept these Rules, which are stated to be an integral part of the Agreement. The contents of the Decisions to which the two paragraphs preceding the text of the Agreement refer do not affect the wording of the Rules contained in the Appendix referred to in this subparagraph. The order referred to in the final paragraph of Rule 5 has been substituted by Order No. 223-r a translation of which is included with the enactments on the SARS website.);

 

Note: These enactments are included on the SARS website (www.sars.gov.za).

(c)

(d)

 

 

"authority or authorities", "competent authority", "competent authorities", "competent national authorities", "customs authorities", "relevant authority", or "competent authority authorised to issue the Certificates" means, the Commissioner, or in accordance with any delegation in these rules, the Head Customs Operations in the Customs and Excise division of the South African Revenue Service, the Controller or any officer designated to perform such function at the office of the Controller;

[Expression, Rule 46A3.01(e)(i), substituted by paragraph (ff) of Notice No. 1472 dated 22 December 2017]

 

"Certificate of Origin Form A" or "Form A" means the Generalised System of Preferences, Certificate of Origin (combined declaration and certificate) Form A referred to in the enactment specified in paragraph (b)(iv), which is issued in a beneficiary country as proof of origin and of which numbered sets are provided by the South African Revenue Service as stated in rule 46A3.16;

 

"customs cost" means the customs value of imported goods calculated or determined in accordance with the provisions of sections 65, 66, 67 and 74A;

 

"developing country" or "developing countries", includes the Republic, but excludes a least developed country listed in the "List of the countries users of the preferential schemes when importing to the territory of the Russian Federation" referred to in paragraph (b)(vi);

 

"Direct delivery" in respect of imported goods, means goods invoiced to an importer in the Republic by an exporter in the Russian Federation and transported directly therefrom to that importer, arriving in the same ship, aircraft or container on which they were loaded on exportation;

 

"FOB basis" used in the instructions for the completion of Box 8 of Form A means the price free on board of goods exported contemplated in section 72;

 

"HS Code" means, for the purposes of any meaning ascribed to any expression in any provision of origin in any enactment or these rules, the provisions of Part 1 of Schedule No. 1, except national subheadings or additional section or chapter notes and the rates of duty applicable to the classification of any goods in any chapter or heading or subheading, and for the purposes of interpretation of Part 1 of Schedule No. 1, includes application of the Explanatory Notes to the Harmonized System as required in terms of section 47(8)(a);

 

"origin", "originate", "originating status" and cognate expressions, relate to, unless the context otherwise indicates, the origin of goods determined in terms of any provision of origin contemplated in an enactment;

 

"price free ex manufacturing works" referred to in RO Rule 3, which is reproduced in rule 46A3.06, means the price paid for the goods ex manufacturing works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the goods obtained are exported;

 

"tariff preferential treatment" or "tariff preferences" or "regime of preferences" shall have the meaning assigned to tariff preferential treatment in section 46A(1);

 

 

"enactment" means an enactment as defined in section 46A(1) and includes any legislative enactment specified in paragraph (b), any amendment thereof or any directive in connection therewith issued by the Russian Federation;

 

"exporter" means a registered exporter as contemplated in section 46A(6);

 

"goods" as used in these rules means depending on the context, "goods" or "products" or "materials" as contemplated in an enactment and defined in section 1;

 

"GSP" means the Generalised or General System of Preferences as in operation in the Russian Federation in terms of which non-reciprocal preferential tariff treatment is granted to goods originating in developing countries which include the Republic;

 

"Harmonized System" shall have the meaning assigned to "HS Code";

 

"invoice declaration" means a declaration by an exporter on the invoice or other shipping documents in respect of small consignments contemplated in RO Rule 5 (Documentary Certificate);

 

"manufacturer" means a registered manufacturer as contemplated in section 46A(6) and includes, depending on the context, a "producer";

 

"producer" means a registered producer as contemplated in section 46A(6) and includes a person that breeds and raises any animals, mines any minerals and grows and harvests any products and depending on the context, any person that manufactures, processes or assembles goods or any combination thereof;

 

"relevant enactment" means any enactment of the Russian Federation;

 

"Republic" means the Republic of South Africa;

 

"RCO Requirements" means the requirements applied to the completing of the certificate of origin (combined declaration and certificate) Form "A" referred to in paragraph (b)(iv);

 

"RO Rules" means the Rules of determining the origin of goods of developing countries when granting tariff preferences within the general system of preferences referred to in paragraph (b)(ii);

 

"SACU" means the Southern African Customs Union of which the members are the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland;

 

"sufficiently worked" means the working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status prescribed in RO Rule 3;

 

 

"ships of said country", "ships rented or chartered by said country", floating fish-factories of said country", "floating fish-factories chartered by said country" —