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 countriesSubmission of proof of origin in respect of imported and exported goods (RO Rule 5) |
46A3.21
(a)
| (i) | These provisions are only applicable in respect of imported goods originating in the Russian Federation that are imported into the Republic for finishing or processing in the Republic as contemplated in RO Rule 3 and rule 46A3.06(f). |
| (ii) | Any proof of origin in respect of imported goods must be— |
| (aa) | delivered to the Controller at the time the goods are entered for home consumption or deemed to have been entered for home consumption; or |
| (bb) | if imported by post, delivered to the postmaster before delivery thereof where the goods are not entered at a customs and excise office as contemplated in section 13; |
| (cc) | in English and if not so, a translation must be attached thereto. |
(b)
| (i) | Exporters must submit the Form A or the invoice declaration as proof of origin to reach the importer timeously in the country of destination as such proof of origin must be produced to the customs authorities in the country concerned within 12 months from the date of issue in the Republic. |
| (ii) | After such period, proof of origin is only accepted— |
| (aa) | if failure to observe the time limit is due to exceptional circumstances; or |
| (bb) | where the goods have been submitted to the customs authorities in the country of destination before the final date of expiry. |