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

Transitional arrangements
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46A3.04

(a)The responsibility of the South African Revenue Service for the administration of the GSP in respect of the Russian Federation commences on the date these rules come into operation.
(b)Any matter arising from the administration of the GSP before that date, must be finalised with the existing offices in the Department of Trade and Industry responsible for the administration of the GSP before the date these rules came into operation.